ROMIL RASIK MEGHANI,WALKESHWAR ROAD vs. NATIONAL FACELESS APPEAL CENTRE, DELHI

PDF · subscribers
ITA 654/MUM/2025Status: DisposedITAT Mumbai27 March 2025AY 2014-15Bench: SHRI BR BASKARAN (Accountant Member), SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the appeal as a duplicate of ITA No.488/M/2025. Since the Ld. D.R. did not refute the Assessee's claim and the appeal was a duplicate concerning the same assessment year and order, the Tribunal decided to dismiss the appeal.

What were the facts?

The Assessee filed an appeal against the order of the NFAC for A.Y. 2014-15. The Assessee submitted that the current appeal is a duplicate of another appeal, ITA No.488/M/2025, which was adjourned to a later date.

What were the issues?

Whether the appeal should be dismissed as withdrawn because it is a duplicate of another pending appeal for the same assessment year.

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 “D”, MUMBAI

Before: SHRI BR BASKARAN & SHRI NARENDER KUMAR CHOUDHRY

For Respondent: Shri R. R. Makwana, Ld. D.R

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 04.12.2024, 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. 2014-15.

2.

In the instant case, the Assessee has submitted that this is a duplicate appeal of appeal i.e. which has been adjourned to 13.05.2025 and therefore this appeal may be dismissed as withdrawn.

3.

The Ld. D.R. did not refute the said claim of the Assessee.

4.

Considering this appeal as duplicate of which is fixed for hearing on 13.05.2025 and pertains to the same assessment year challenging the same impugned order as involved in the instant case, this appeal is liable to be dismissed.

5.

In the result, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced in the open court on 27.03.2025.

Recent GST High Court judgments

Search GST case law →