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Facts
The assessee filed an appeal against an order passed by the CIT(A). The assessee also filed a duplicate appeal, which was numbered as ITA No. 900/Chny/2025.
Held
The tribunal accepted the assessee's submission that the current appeal was a duplicate and thus infructuous. Consequently, the appeal was dismissed.
Key Issues
Whether the appeal filed by the assessee, being a duplicate, is infructuous and liable to be dismissed.
Sections Cited
AI-generated summary — verify with the full judgment below
Before: Shri S.S. Viswanethra Ravi & Shri Jagadish
Year: 2018-19 Aruna Constructions, Vs. The Deputy Commissioner of No. 59, Empee Towers, Harris Road, Income Tax, Pudupet, Chennai 600 002. Non Corporate Circle 7(1) Chennai. [PAN:AAFFA8928E] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri Girish Kumar, Advocate ��थ� की ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/ Date of hearing : 23.06.2025 घोषणा की तारीख /Date of Pronouncement : 23.06.2025 आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 29.01.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-19.
The ld. AR Shri Girish Kumar, Advocate, by filing a memo dated 23.06.2025, submits that the assessee filed duplicate appeals against the order of the ld. CIT(A) and another appeal against the same impugned order is numbered as came up for hearing before ‘B’ Bench on 18.06.2025 and the same was taken as heard. He submits that the captioned appeal, being duplicate, may be disposed of as infructuous. The ld. DR Ms. R. Anita, Addl. CIT did not raise any objection. Being so, the appeal filed by the assessee is dismissed as infructuous.
In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 23rd June, 2025 at Chennai.