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Facts
The appellant's Authorized Representative (AR) stated that two appeals were mistakenly filed for the same assessment year and issue. The AR requested the Bench to dismiss the current appeal.
Held
The Tribunal acknowledged the appellant's request due to the mistaken filing of multiple appeals. Consequently, the appeal was dismissed as infructuous.
Key Issues
Whether the appeal should be dismissed as infructuous due to the mistaken filing of multiple appeals by the assessee.
Sections Cited
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Income Tax Appellate Tribunal, Mumbai “SMC” Bench, Mumbai.
Before: Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM)
Order pronounced in the open Court on 17/04/2025.