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Facts
The assessee filed an appeal against an order of the CIT(A) for Assessment Year 2015-16. The appeal bearing ITA No.1667/Chny/2025 was found to be a duplicate appeal.
Held
The Tribunal held that the appeal filed was a duplicate and had already been disposed of. Therefore, the appeal was dismissed.
Key Issues
Whether the appeal is a duplicate and thus liable for dismissal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
This appeal filed by the assessee is directed against the same order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 21.03.2025 for Assessment Year 2015-16. Appeal in is a duplicate appeal inadvertently filed by the assessee hence, dismissed as duplicate appeal. Main appeal being ITA (AY 2018-19) M/s. ESAB India Ltd. :: 2 ::
No. 1898/Chny/2025 against the same impugned is already disposed on 24.09.2025.
In the result, appeal filed by the assessee is dismissed being duplicate appeal.
Order pronounced in the open court on 24th day of November, 2025 at Chennai.