SATYA SAYEE BABU DIVI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD, HYDERABAD

The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals)-12, Hyderabad, dated 25/06/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under Section 143(3) of the Income Tax Act, 1961 (for short, “Act”) dated 30/03/2024, for the Assessment Year 2022-23. 2 Satya Sayee Babu Divi vs. ACIT 2. Shri Amrit Kumar Kota, CA, the Learned Authorized Representative (for short, “Ld. AR”) for the assessee, at the threshold of hearing of the appeal submitted that the appeal in the present case was originally filed on 01/08/2025, which thereafter was marked as ITA No.1268/Hyd/2025. 3. The Ld. AR submitted that the assessee appellant was in receipt of Defect Memos, dated 04/09/2025 and 13/11/2025, and the assessee had filed a rectified Form-36 on 22/10/2025, which thereafter was wrongly taken by the Registry as a fresh appeal and marked as , ie., the present appeal before us.

The Ld. AR submitted that as the assessee had filed the original appeal, i.e., on 01/08/2025, ie., within the prescribed period, therefore, the present appeal, i.e., arising from the same cause of action had inadvertently been registered as a fresh appeal.

The Ld. AR submitted that as the present appeal, i.e., is a duplication of the original appeal, i.e., which is pending disposal, therefore, the same be dismissed as withdrawn.