What did the Tribunal hold?

The Tribunal considered the assessee's request and, noting no objection from the Department, dismissed the appeal as infructuous because it was a duplicate filing.

The assessee filed an appeal against the order of the CIT(A) for AY 2021-22. The assessee's counsel submitted that the appeal was filed inadvertently in duplicate and requested its dismissal.

What were the issues?

Whether a duplicate appeal filed inadvertently should be dismissed as infructuous.

India Kawasaki Motors Private… vs DCIT | ITAT Pune 2026

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI RAMA KANTA PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Darpan Kirpalani

For Respondent: Shri Uodol Raj Singh, DR

PER ASTHA CHANDRA, J.M.:

The appeal filed by the assessee is directed against the order dated 29-09-2025 of the Ld. Commissioner of Income Tax (Appeals), Pune-13, [“CIT(A)”], u/s. 250 of the Income Tax Act, 1961 (the “Act”), pertaining to Assessment Year (“AY”) 2021-22. 2. At the outset, the Ld.Counsel for the assessee submitted that the present appeal has been filed inadvertently in duplicate and, therefore, requested for dismissal of the same, being infructuous.

The Ld. DR had no objection to the above request of the Ld.AR.

Heard both the parties and considering the limited prayer raised by the Ld.Counsel on behalf of the assessee, the present appeal filed by the assessee, being a duplicate appeal, is dismissed as infructuous.

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

Order pronounced in the open Court on 15-06-2026 (RAMA KANTA PANDA) (ASTHA CHANDRA) VICE PRESIDENT JUDICIAL MEMBER पुणे/Pune; दिन ांक/Dated : 15-06-2026 Tadepalli Naga Murali Mohan TNMM Murali Mohan Date: 2026.06.17 10:59:14 +05'30'

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent

The concerned Pr.CIT, Pune

DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, ////

INDIA KAWASAKI MOTORS PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

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