JASMINE JOSEPH MELVIN ,MUMBAI vs. I.T.O WARD 42(2)(3), MUMBAI

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ITA 2085/MUM/2026Status: DisposedITAT Mumbai22 May 2026AY 2015-20163 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an assessment order. During the hearing, the assessee realized the appeal was filed inadvertently and was a duplicate of an already disposed-of appeal.

What were the issues?

Whether an appeal filed inadvertently as a duplicate of an already disposed-of appeal can be withdrawn.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘F’ BENCH

For Respondent: Shri Swapnil Choudhari
Hearing: 22/05/2026Pronounced: 22/05/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M): The appeal filed by the assessee is directed against the order dated 24.09.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment framed under section 147 r.w.s. 144 read with section 144B of the Income Tax Act, 1961 for the assessment year 2015-16.

2 ITA No.2085/Mum/2026 Jasmine Joseph Melvin

2.

During the course of hearing, the assessee has filed an application seeking withdrawal of the present appeal, which is reproduced hereunder:-

1.

The above-captioned appeal, being ITA No. 2085/MUM/2026 for Assessment Year 2015-16, was filed on 25.02.2026 by the assessee before this Hon'ble Tribunal. 2. The assessee states that the present appeal has been filed inadvertently in duplication. 3. The assessee had already filed the original appeal for the same assessment year, being ITA No. 8265/MUM/2025, and the said original appeal has already been disposed of by the Hon'ble Tribunal on 08.04.2026. 4. Since the original appeal on the same matter already stands disposed of, the present appeal survives only as a duplicate appeal and is therefore not required to be pursued. ITAT Mumbai has accepted similar withdrawal requests where duplicate appeals were filed and the original appeal had already been heard/disposed of. 5. The filing of the duplicate appeal was purely inadvertent and unintentional, and the inconvenience caused to this Hon'ble Bench is sincerely regretted. 6. In these circumstances, the Appellant most humbly prays that this Hon'ble Tribunal may kindly: a) permit the Appellant to withdraw the present apj):eal,4te^4IA No. 2085/MUM/2026; and b) dismiss the same as withdrawn.

3.

Learned DR also does not have any objection.

3 ITA No.2085/Mum/2026 Jasmine Joseph Melvin

4.

In view of the above application, we allow the withdrawal of the appeal, accordingly the appeal filed by the assessee is dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 22nd May, 2026.

Sd/- Sd/- (MAKARAND VASANT (AMIT SHUKLA) MAHADEOKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 22/05/2026 KARUNA, sr.ps

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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