SHRAVAN SINGH PARMAR,MUMBAI vs. ITO, THANE

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ITA 6579/MUM/2024Status: DisposedITAT Mumbai17 April 2025AY 2017-18Bench: Shri Narender Kumar Choudhry (Judicial Member), Shri Omkareshwar Chidara ( (Accountant Member)2 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's authorized representative had stated that the appeal was filed by mistake, as two appeals had been filed for the same assessment year and on the same issue. Consequently, the assessee's representative requested the Bench to dismiss the present appeal. In light of this submission by the assessee, the Tribunal found the appeal to be infructuous. Therefore, the Tribunal dismissed the appeal. No specific issue was decided on merits, as the appeal was withdrawn by the assessee.

What were the facts?

The assessee, Shravan Singh Parmar, filed an appeal (ITA No. 6579/MUM/2024) against an order for the assessment year 2017-18. The appeal was filed before the Income Tax Appellate Tribunal (ITAT), Mumbai Bench. The revenue was represented by the Income Tax Officer, Ward 2(4). The assessee's authorized representative appeared virtually before the Tribunal. The appeal was listed for hearing on 07/04/2025 and pronounced on 17/04/2025. The procedural history involves the filing of two appeals for the same assessment year and on the same issue by the assessee.

What were the issues?

1. Whether the appeal filed by the assessee is maintainable, given that a similar appeal for the same assessment year and issue has already been filed. The assessee's representative stated that the current appeal was filed by mistake and requested its dismissal. The revenue's representative was present but did not present any arguments on the merits of the case, as the assessee themselves sought dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “SMC” Bench, Mumbai.

Before: Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM)

For Appellant: Shri Bhupendra Shah
For Respondent: Shri Manoj Kumar Singh |

Order pronounced in the open Court on 17/04/2025.

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