HIND TERMINALS PRIVATE LIMITED (AS SUCCESSOR OF HIND TERMINALS CHENNAI PRIVATE LIMITED) ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1)(1), AAYAKAR BHAVAN, MUMBAI

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ITA 7524/MUM/2026Status: DisposedITAT Mumbai10 July 2026AY 2014-154 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since an appeal against the same impugned order was already pending before the Chennai Bench, the present appeal filed before the Mumbai Bench had become infructuous. Therefore, the appeal was treated as infructuous and dismissed.

What were the facts?

The assessee filed an appeal with the ITAT Mumbai. However, the original assessment was completed under Chennai jurisdiction, and an appeal against the same order was already pending before the Chennai Bench of the ITAT. The Mumbai appeal was registered due to the ITAT portal automatically allotting it based on the assessee's current jurisdiction.

What were the issues?

Whether an appeal filed before a different bench of the ITAT, when an appeal against the same order is already pending before another bench, is infructuous.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH

For Appellant: Shri Sachin Mishra
For Respondent: Smt. Sujatha Iyyanger
Hearing: 10/07/2026Pronounced: 10/07/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been preferred by the assessee against the order dated 27.04.2026 passed by the Ld. Addl./JCIT (Appeals)-7, Delhi, passed under section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2014-15.

2 ITA No. 7524/Mum/2026 Hind Terminals Private Limited 2. At the time of hearing, the ld AR submitted that the assessment order in the present case was originally passed by the Income Tax Officer, Corporate Ward 6(1), Chennai. Subsequently, Hind Terminals Chennai Private Limited merged with Hind Terminals Private Limited with effect from 01.04.2018 pursuant to the order of the National Company Law Tribunal, as a result of which the jurisdiction of the assessee presently lies at Mumbai.

3.

It was further submitted that since the original assessment proceedings were completed under the Chennai jurisdiction, the assessee had already filed an appeal before the Chennai Bench of the Tribunal against the impugned order, which has been duly registered as ITA No. 3536/CHNY/2026. However, while attempting to file the appeal online on the ITAT portal, the system automatically allotted the appeal to the Mumbai Bench based on the current jurisdiction details, resulting in the present appeal being registered as ITA No. 7524/Mum/2026.

4.

The learned AR, therefore, submitted that since the appeal against the same impugned order is already pending before the Chennai Bench of the Tribunal, the present appeal may be treated as ‘infructuous’.

3 ITA No. 7524/Mum/2026 Hind Terminals Private Limited 5. The ld DR did not raise any objection to the aforesaid submission of the learned AR.

6.

We have considered the rival submissions and perused the material available on record. Since the appeal against the impugned order has already been filed and registered before the Chennai Bench of the Tribunal, and the present appeal came to be registered before the Mumbai Bench due to the automatic allotment by the ITAT portal based on the changed jurisdiction, we are of the considered view that the present appeal has become infructuous. Accordingly, the present appeal is treated as infructuous and dismissed.

7.

In the result, the appeal filed by the assessee is dismissed as infructuous.

Order pronounced on 10th July, 2026.

Sd/- Sd/- (ARUN KHODPIA) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 10/07/2026 KARUNA, sr.ps

4 ITA No. 7524/Mum/2026 Hind Terminals Private Limited

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER,

(Asstt. Registrar) ITAT, Mumbai

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