What did the Tribunal hold?

The Tribunal held that the second appeal filed electronically was a duplicate and therefore not maintainable. Consequently, the appeal was dismissed.

The assessee filed an appeal physically and later, as a precautionary measure, filed another appeal electronically against the same order. The physically filed appeal was already being processed.

What were the issues?

The primary issue was whether a duplicate appeal filed against the same order could be entertained by the Tribunal.

Snt Derivative Broking Pvt. Ltd… vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI VIKAS AWASTHY

PER VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 07.01.2026, for Assessment Year 2015-16.

The ld. Counsel for the assessee submitted that the assessee had initially filed appeal against the order of CIT(A) dated 07.01.2026 for AY 2015-16 in physical form. The said appeal was registered as ITA No.6469/Del/2026. Since, appeal papers including Form No. 36 and grounds of appeal were sent through courier, the assessee was not sure of the fact as to whether said appeal documents reached the Registry of

ITA 2491/DEL/2026 SNT DERIVATIVE BROKING PVT. LTD. ITAT, Delhi Benches and the appeal is registered, as a matter of abundant caution, the assessee also filed appeal through e-filing portal of the Tribunal. The second appeal against the same CIT(A) order was also registered as ITA No.2491/Del/2026 (the present appeal). The ld. Counsel submits that the physically filed appeal i.e. ITA No.6469/Del/2026 has already been heard on 06.05.2026 and order is awaited. Therefore, the present appeal is duplicate appeal, hence, the same is not pressed.

In light of the above facts, the present appeal being duplicate appeal against the order of CIT(A) dated 07.01.2026 for AY 2015-16, the same is dismissed as not maintainable.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on Tuesday the 19th day of May, 2026. Sd/- VIKAS AWASTHY JUDICIAL MEMBER Delhi Dated: 21-May-2026 NV

Copy to: SNT DERIVATIVE BROKING PVT. LTD., 606, WALL STREET 1, OPP. ORIENT CLUB, 1 NEAR GUJARAT COLLEGE, AHMEDABAD, AHMEDABAD-380006, GUJARAT ITO, WARD-24(1), 2 C.R. BUILDING, DELHI-, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

ITA 2491/DEL/2026 SNT DERIVATIVE BROKING PVT. LTD. TRUE COPY

ASSISTANT REGISTRAR I.T.A.T., DELHI

SNT DERIVATIVE BROKING PVT. LTD.,GUJARAT vs. ITO, WARD-24(1), DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments