What did the Tribunal hold?

The Tribunal found that the appeal was a duplication and therefore non-maintainable. Consequently, the appeal was dismissed as infructuous.

The assessee filed an appeal against the order of the Commissioner of Income Tax(Appeal). At the time of hearing, no one appeared on behalf of the assessee. The assessee had inadvertently filed the same appeal twice.

What were the issues?

Maintainability of a duplicated appeal and the consequence of non-appearance by the assessee.

B Vigneshkumar, Sivakasi vs ITO | ITAT Chennai 2026

Income Tax Appellate Tribunal, CHENNAI BENCHES “B” :: CHENNAI

Before: SHRI INTURI RAMA RAO & SHRI S.S.VISWANETHRA RAVI

Hearing: 03/03/2026Pronounced: 28/04/2026

आयकर अपीलीय अिधकरण ”बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCHES “B” :: CHENNAI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.3641/CHNY/2025 �नधा�रण वष� / Assessment Year: 2018-19 B. Vigneshkumar, V Income Tax Officer, 1-A, Ayyappan Colony, s Ward-3, Virudhunagar. Kattalaipatti Road, Sivakasi, Tamilnadu – 626123 PAN: ATMPV6925G Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Ms.Gouthami Manivasagam – Addl.CIT Date of hearing 03/03/2026 Date of pronouncement 28/04/2026 आदेश/ ORDER PER INTURI RAMA RAO, AM : This appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], Delhi dated 30.09.2025 passed under section 250 of the Income Tax Act, 1961 for the A.Y.2018-19.

At the outset of hearing, no one appeared on behalf of the assessee.

ITA No.3641/CHNY/2025 [A]

We heard ld.Sr.DR for the Revenue perused the material available on record. We find from the record that assessee had inadvertently filed the same appeal twice which leads to duplication of appeals. Therefore, this appeal is non-maintainable, accordingly dismissed as infructuous.

In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 28th April, 2026.

Sd/- Sd/- (SS VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER Chennai; �दनांक / Dated : 28th April, 2026 SGR, Sr.PS आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT Chennai/Madurai/Coimbatore/Salem. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “बी” ब�च, 4. चे�नई / DR, ITAT Chennai. गाड� फ़ाइल / Guard File. 5.

B VIGNESHKUMAR,SIVAKASI vs. INCOME-TAX OFFICER, WARD-3, VIRUDHUNAGAR

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