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Facts
The assessee inadvertently filed a duplicate appeal (ITA No.522/Chny/2025) for Assessment Year 2018-19. An earlier appeal (ITA No.382/Chny/2025) concerning the same cause of action had already been heard and disposed of by the Tribunal.
Held
The Tribunal noted that the present appeal was a duplicate and had become infructuous. The assessee's application for withdrawal of the duplicate appeal was allowed, as the Departmental Representative did not oppose the withdrawal.
Key Issues
Whether a duplicate appeal, inadvertently filed for a cause of action already addressed in a prior appeal, can be allowed to be withdrawn as infructuous.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 11.12.2024 for the Assessment Year (hereinafter referred to as "AY”) 2018-19.
At the outset, it is noted that the Ld.AR of the assessee has filed an application for withdrawal of the appeal since it is duplicate copy of appeal. According to the Ld.AR, the present appeal No.522/Chny/2025 has been inadvertently filed and is duplicate copy of the appeal numbered for AY 2018-19. And brought to our notice that the same was filed in respect of the same cause of action and for AY 2018-19 has already been heard by this Tribunal on 23.04.2025 and therefore, assessee seeks withdrawal of this duplicate appeal; and the Ld.DR doesn’t oppose the proposal of assessee.
In the light of the aforesaid submission, we note that the assessee had filed another appeal against the same cause of action i.e. against the order of the Ld.CIT(A) dated 11.12.2024 for AY 2018-19 which was and the same has already been heard by this Tribunal on 23.04.2025. Therefore, this duplicate appeal is treated to be infructuous and allowed to be withdrawn.
In the result, assessee is allowed to withdraw the captioned appeal being infructuous.
Order pronounced on the 11th day of June, 2025, in Chennai.