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Facts
The assessee filed an appeal before the Tribunal. The assessee also filed a letter stating that this appeal is a duplicate of another appeal filed for the same assessment year and from the same impugned order.
Held
The Tribunal noted that the main appeal was already registered and heard. Therefore, considering the letter stating the present appeal is a duplicate, the Tribunal dismissed the appeal.
Key Issues
Whether the appeal filed is a duplicate of an already filed appeal.
Sections Cited
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal by the assessee is arising out of the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 20.06.2025 for AY 2017-18.
The assessee has filed letter dated 13.11.2025 with the registry wherein it is stated that the present appeal is a duplicate appeal filed for same year from same impugned order of the ld.CIT(A) dated 20.06.2025.
Main appeal filed has been registered as and the (AY 2017-18) Ravi Kumar Anitha Devi same was last heard on 23.10.2025. Therefore, in the light of letter referred supra, the present appeal is dismissed being duplicate appeal.
In the result, appeal filed by the assessee is dismissed.