NANDKUMAR RAMKRISHNA KUSHE,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CIRCLE 41(1)(1), MUMBAI

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ITA 3600/MUM/2026Status: DisposedITAT Mumbai19 June 2026AY 2019-203 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the present appeal as it was a duplicate filing. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the assessment order. However, the assessee had already filed a similar appeal for the same assessment year which was already heard and decided.

What were the issues?

Whether a duplicate appeal filed by the assessee should be allowed to be withdrawn.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri Harish Raheja, (virtually appeared)
For Respondent: Shri Swapnil Choudhari, SR. DR

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

ITA No. 3600/Mum./2026 (Assessment Year : 2019-20) Nandkumar Ramkrishna Kushe, C-909, Shivam Centrium, Opp. Kalpita Society, Sahar Road, Andheri (East), Mumbai - 400069 ……………. Appellant PAN : AAEPK1748H v/s

DCIT, Circle – 41(1)(1), Kautilya Bhawan, Bandra Kurla Complex, Bandra East, ……………. Respondent Mumbai - 400012

Assessee by : Shri Harish Raheja, (virtually appeared) Revenue by : Shri Swapnil Choudhari, SR. DR

Date of Hearing – 15/06/2026 Date of Order – 19/06/2026

O R D E R PER CHALLA NAGENDRA PRASAD, J.M. This appeal is filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], dated 20.11.2025 for the assessment year 2019-20, arising out of the assessment order passed u/s. 147 r.w.s. 144 of the Act.

2 ITA No.3600/Mum/2026 (A.Y. 2019-20)

2.

Ld. Counsel for the assessee, at the outset, submitted that this appeal of the assessee was filed online erroneously, though the assessee had already filed another appeal bearing ITA No.2575/Mum/2026. Ld. Counsel for the assessee submitted that the appeal filed by the assessee in ITA No.2575/Mum/2026, challenging the order of the Ld. CIT(A) for the assessment year 2019-20, was already heard by Bench-B on 20.05.2026 and an order was passed on 21.05.2026. Thus, Ld. Counsel for the assessee submitted that the present appeal bearing ITA No.3600/Mum/2026, fixed for hearing today, being a duplicate appeal, may be permitted to be withdrawn. Ld. DR has no objection to the proposal of the assessee.

3.

Considering the submission of the assessee, we permit the assessee to withdraw this appeal. The present appeal of the assessee is dismissed as withdrawn, being a duplicate appeal.

4.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 19/06/2026

- Sd/- Sd/- CHALLA NAGENDRA PRASAD MAKARAND VASANT MAHADEOKAR JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 19/06/2026 Prabhat

3 ITA No.3600/Mum/2026 (A.Y. 2019-20)

Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order

Assistant Registrar ITAT, Mumbai

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