What did the Tribunal hold?

The tribunal noted that the present appeal was a duplicate of an already heard appeal. Therefore, the appeal was considered infructuous and dismissed as withdrawn.

The assessee filed two appeals against the same order of the Ld. CIT(A). The present appeal was identified as a duplicate of a previously filed appeal.

What were the issues?

The primary issue was the existence of duplicate appeals filed by the assessee against the same order.

Atc Global Logistics Pvt Ltd… vs CIT | ITAT Mumbai 2026

Income Tax Appellate Tribunal, MUMBAI BENCH “A” MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI ANIKESH BANERJEE

For Appellant: Ms. Aarti Sharma

For Respondent: Shri. Rajesh Kumar Yadav (CIT-DR)

Hearing: 08/04/2026Pronounced: 20/04/2026

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI

BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. 671/MUM/2026 Assessment Year: 2016-17 ATC Global Logistics Pvt. Ltd. Commissioner of Income Tax 901, Peninsula Corporate Appeal. Park, Peninsula Tower, Vs. Delhi. Ganpatrao Kadam Marg, Mumbai 400013 PAN NO. AAACA3307K Appellant Respondent Assessee by : Ms. Aarti Sharma Revenue by : Shri. Rajesh Kumar Yadav (CIT-DR)

Date of Hearing : 08/04/2026 Date of pronouncement : 20/04/2026

ORDER PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against the order dated 14.11.2025 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi[in short the “Ld. CIT(A)”] for A.Y. 2016-17.

At the outset, the Ld. Counsel for the assessee filed the letter signed by the person authorised to file the appeal and wherein it is mentioned that inadvertently, two appeals were filed against the

ATC Global Logistics Pvt. Ltd. 2 ITA No. 671/MUM/2026

same impugned order of the Ld. CIT(A). The first appeal was registered in ITA No. 367/Mum/2026 were as a present appeal having ITA No. 671/Mum/2026 was duplicate and therefore the assessee sort to withdraw the same. In view of the present appeal being duplicate of ITA No. 367/Mum/2026 which had already been heard and therefore the present appeal being infructuous is dismissed as withdrawn.

In the result, this appeal of the assessee is dismissed.

Order pronounced in the open Court on 20/04/2026.

Sd/- Sd/- (ANIKESH BANERJEE) (OM PRAKASH KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated: 20/04/2026 Aditi Pandare, Private Secretary. Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, //True Copy// (Assistant Registrar) ITAT, Mumbai

ATC GLOBAL LOGISTICS PVT LTD,LOWER PAREL vs. COMMISSIONER OF INCOME TAX APPEAL, NATIONAL FACELESS ASSESSMENT CENTRE

What did the Tribunal hold?

What were the facts?

What were the issues?

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