What did the Tribunal hold?

The Tribunal noted that the current appeal was a duplicate of an already disposed appeal. Therefore, the appeal was dismissed as withdrawn and infructuous.

The assessee filed an appeal against an order passed by the Commissioner of Income Tax (Appeals)/NFAC. The assessee later submitted an application stating the appeal was a duplicate of a previously disposed appeal.

What were the issues?

Whether the appeal is infructuous due to being a duplicate of a previously decided matter.

360 One Investment Adviser and… vs DCIT | ITAT Mumbai 2026

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE SHRI NARENDER KUMAR CHOUDHRY, JUDICIALMEMBER & HON’BLE SHRI ARUN KHODPIA

Pronounced: 23.06.2026

आदेश / ORDER

PER: NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER:

This appeal has been preferred by the Assessee against the order dated 29.01.2026, impugned herein, passed by Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’).

ITA 3150/Mum/2026 360 One Investment Adviser and Trustee Services Limited

Considering the application dated 11.06.2026 filed by the Assessee

stating that the present appeal is a duplicate of ITA No. 168/Mum/2026,

which has already been disposed of by the Hon'ble Coordinate Bench ('C'

Bench) vide order dated 26.05.2026, the present appeal is dismissed as

withdrawn/infructuous.

In the result, appeal stand dismissed as withdrawn/infructuous.

Order pronounced in the open court on 23.06.2026.

Sd/- Sd/- ARUN KHODPIA NARENDER KUMAR CHOUDHRY ACCOUNTANT MEMBER JUDICIAL MEMBER

Aditi Pandare Private Secretary Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench

360 ONE INVESTMENT ADVISER AND TRUSTEE SERVICES LIMITED,MUMBAI vs. DCIT CIRCLE 6(1)(2), MUMBAI, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments