MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY LIMITED,MUMBAI vs. ITO CIRCLE 14(1)(1), MUMBAI, MUMBAI

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ITA 2188/MUM/2025Status: DisposedITAT Mumbai07 July 2025AY 2016-17Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a duplicate appeal due to technical defects in the original one and that the DR did not object. Consequently, the Tribunal dismissed the instant appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order. However, due to technical defects, the assessee filed another appeal bearing a different number, which was scheduled for a later date. The assessee requested the instant appeal be dismissed as withdrawn because it was a duplicate.

What were the issues?

Whether the instant appeal, filed as a duplicate due to technical defects, should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA

For Appellant: Shri Mahadev Vichore, Ld. AR
For Respondent: Shri Letaqat Ali Aafaqat, Ld. AR
Hearing: 07.07.2025Pronounced: 07.07.2025

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 31.01.2025, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2016-17.

2.

Shri Mahadev Vichore, Ld. Counsel for the Assessee has submitted that in this appeal there was technical defects and therefore in order to rectify its mistake, the Assessee has filed another appeal bearing no.2552/M/2025, which is fixed for

3.

The Ld. DR did not refute the aforesaid factual aspects.

4.

Considering the aforesaid peculiar facts and circumstances, the instant appeal is dismissed as withdrawn being duplicate appeal.

Order pronounced in the open court on 07.07.2025.

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