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Facts
The assessee filed two appeals against the same order of the Ld.CIT(A) due to a technical oversight, one online and one physically. One appeal (ITA No. 2798/Mum/2025) had already been heard.
Held
The Tribunal noted that the present appeal (ITA No. 3295/Mum/2025) was a duplicate filing of an appeal already heard. The Tribunal allowed the assessee's request to withdraw the present appeal.
Key Issues
Whether an appeal filed as a duplicate of an already heard appeal can be withdrawn as infructuous.
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI “C” BENCH : MUMBAI
Before: SHRI VIKRAM SINGH YADAV & SHRI RAHUL CHAUDHARY
Assessment Year : 2011-12 Chetan S. Bhadra (HUF), Income Tax Officer, 501, Beach Apartment, Ward-32(1)(2), Balraj Sahani Road, vs. 218, Kautilya Bhavan, Opp: Novotel Hotel, Bandra Kurla Complex, Juhu, Bandra (E), Mumbai-400049. Mumbai-400051. PAN : AACHC1893H (Appellant) (Respondent) For Assessee : Shri Vimal Punmiya For Revenue : Mr. Virabhadra S.Mahajan, Sr.DR Date of Hearing : 25-08-2025 Date of Pronouncement : 25-08-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 08-08-2023, pertaining to Assessment Year (AY) 2011-12.
During the course of hearing, the Ld.AR submitted that the present appeal has been filed twice due to technical oversight. It was submitted that one appeal was filed on-line and the second was filed in physical mode and one of the appeals in has already been heard by the Co-ordinate „C‟ Bench of the Tribunal on 09-06-2025 and it was accordingly requested that the present appeal being a duplicate appeal may be allowed to be withdrawn as infructuous.
The Ld.DR has been heard, who has not raised any specific objection, where the appeal is allowed to be withdrawn.
Heard both the parties and considering the limited prayer raised on behalf of the assessee, since the appeal filed electronically by the assessee against the same impugned order of the Ld.CIT(A) having has already been heard on 09-06-2025 and another set of the same appeal i.e., the present appeal had been inadvertently filed and registered at and, therefore, the same being duplicate in nature, is dismissed as infructuous.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 25-08-2025.