COMBINE DIAMONDS PRIVATE LIMITED,MUMBAI vs. ACIT-5(1)(2), MUMBAI

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ITA 2474/MUM/2025Status: DisposedITAT Mumbai19 August 2025AY 2009-10Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had filed duplicate appeals. The learned AR sought permission to withdraw the present appeal, which was found to be correct. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(A) for the assessment year 2009-10. During the hearing, the assessee's representative submitted that they had filed two appeals against the same order, one online and one physically.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to being a duplicate filing.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYASHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Rahul Sarda
For Respondent: Shri Virabhadra Mahajan, CIT-DR

Date of Hearing – 19/08/2025 Date of Order - 19/08/2025

O R D E R PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the impugned order dated 13.02.2025, passed under section 250 of the Income-tax Act, 1961 (“the Act”) by the learned Commissioner of Income-tax (Appeals), National Faceless Assessment Centre, Delhi, [“learned CIT(A)”] for the assessment year 2009-10.

2.

During the hearing, the learned Authorised Representative (“learned AR”), at the outset, submitted that against the same impugned order, the assessee has filed two appeals, i.e., one filed online, being ITA No.2480/Mum./2025, and the other physically, i.e., the present appeal. Accordingly, the learned AR sought permission to withdraw the present appeal, as it is a duplicate appeal. The submission of the learned AR was verified from the records and found to be correct. Accordingly, the assessee’s present appeal, being ITA No.2474/Mum./2025, is dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 19/08/2025

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