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

PER RAVISH SOOD, JM: 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 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 ITA No. 1708/Hyd/2025, ie., the present appeal before us. 4. The Ld. AR submitted that as the assessee had filed the original appeal, i.e., ITA No. 1268/Hyd/2025 on 01/08/2025, ie., within the prescribed period, therefore, the present appeal, i.e., ITA No.1708/Hyd/2025 arising from the same cause of action had inadvertently been registered as a fresh appeal. 5. The Ld. AR submitted that as the present appeal, i.e., ITA No. 1708/Hyd/2025 is a duplication of the original appeal, i.e., ITA No.1268/Hyd/2025, which is pending disposal, therefore, the same be dismissed as withdrawn.

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Representative (for short, “Ld. Sr. DR”) did not raise any objection to the seeking of withdrawal of the present appeal.
7. We have given thoughtful consideration and are of a view that as the present appeal, i.e., ITA No. 1708/Hyd/2025 had inadvertently been filed and registered as a fresh appeal, which, thus, has resulted to a duplication of the original appeal, i.e., ITA No. 1268/Hyd/2025, which is pending disposal before us, therefore, the said present appeal, i.e., ITA
No.1708/Hyd/2025 is dismissed as infructuous.
8. Resultantly, the present appeal in ITA No.1708/Hyd/2025 is dismissed as infructuous.
Order pronounced in the open court on 16th December, 2025. S (मधुसूदन सावͫडया)
(MADHUSUDAN SAWDIA)
लेखासदèय/ACCOUNTANT MEMBER - (रवीश सूद)
(RAVISH SOOD)
ÛयाǓयकसदèय/JUDICIAL MEMBER d/- Hyderabad, dated: 16.12.2025. OKK/sps
आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to:-

आदेशानुसार / BY ORDER

Sr. Private Secretary
ITAT, Hyderabad.