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Facts
The assessee filed an appeal for AY 2017-18 arising from an order of the NFAC. The assessee's Authorized Representative informed the tribunal that the present appeal was a duplicate, as a physical appeal had already been filed earlier.
Held
The Tribunal noted that the present appeal was inadvertently filed electronically after a physical appeal was already filed. Therefore, the duplicate appeal was not maintainable.
Key Issues
Whether a duplicate appeal filed inadvertently is maintainable.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI JAGADISH
आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2017-18 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 25.11.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 143(3) of the Income-tax Act,1961 (hereinafter “the Act”) on 31.12.2019.
:- 2 -: 2. At the outset, the Learned Authorized Representative (A.R.) for the assessee, vide letter dated 17.03.2025, stated that the present appeal is a duplicate appeal, as the assessee had already filed a physical appeal on 23.01.2025. Subsequently, an employee of his office inadvertently filed the present appeal through electronic mode. In light of this, the Ld. A.R. requested that the duplicate appeal be dismissed.
When this was pointed out to Ld. D.R, she has not raised any objection.
We have perused the materials available on record. It is evident that the present appeal was inadvertently filed in electronic mode after the assessee had already filed a physical appeal on 23.01.2025. Accordingly, the duplicate appeal filed by the assessee is not maintainable and is dismissed. In view of the above, the appeal filed by the assessee stands dismissed.