RAM SAHAY JAT, ITO-WARD6(4), JAIPUR vs. SONU GUPTA, JAIPUR

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ITA 1907/JPR/2025Status: DisposedITAT Jaipur31 August 2026AY 2015-163 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the Revenue's submission that the appeal was a duplicate. Consequently, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) for Assessment Year 2015-16. The Revenue later requested to withdraw the appeal, stating it was a duplicate of another appeal filed for the same assessee and assessment year.

What were the issues?

Whether an appeal filed by the Revenue can be withdrawn if it is found to be a duplicate of another appeal.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, JAIPUR

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Respondent: Shri Abhimanyu Singh Yadav

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the appellate order dated 27.10.2025 passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of assessment order passed u/s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. 2. At the outset, Ld. Sr. DR appearing for the revenue vide letter dated 24.07.2026 requested to withdraw the above appeal, since the duplication of appeal for the very same impugned order. The submissions of the assessee are as follows:-

“Respected sir,

With reference to the above mentioned, it is submitted that two departmental appeals bearing ITA No. 1906/JPR/2025 and ITA No. 1907/JPR/2025 For A.Y. 2015-16 in the case of SONU Gupta were filed before the ITAT, Jaipur Bench.

It has been observed from the records that both the appeals pertain to the same assessee, same A.Y. and identical grounds. Further the documents uploaded on ITAT E-filing Portal in both the appeals i.e. Form-36, CSR, Grounds of Appeals and Order u/s 250 are exactly the same. Thus ITA No. 1907/JPR/2025 appears to have been filed inadvertently and is a duplicate of ITA No. 1906/JPR/2025. In view of the above, it is requested that the departmental appeals in ITA No. 1907/JPR/2025 for A.Y. 2015-16 In the case of SONU Gupta may kindly be treated as cancelled and the same may be dismissed as withdrawn by the appellant. The department wants to proceed only ITA No. 1906/JPR/2025 for A.Y. 2015-16. This is submitted for your kind information and necessary action.”

3.

Considering the above submission of the Revenue, we hereby dismissed the appeal as withdrawn.

4.

In the result, the appeal filed by the revenue is hereby dismissed as withdrawn.

Order pronounced in the open court on 31-08-2026 (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 31/08/2026 Dhananjay K., Sr. PS आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:-

1.

Assessee

2.

Revenue

3.

Concerned CIT

4.

CIT (A)

5.

DR, ITAT

6.

Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील"य अ"धकरण, जयपुर

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