ANANDA RAO KOTA,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

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ITA 110/HYD/2025Status: DisposedITAT Hyderabad24 April 2025AY 2015-16Bench: the Hon. ITAT, Hyderabad against the appellate order of the Commissioner of Income tax (Appeals), NFAC vide order u/s.250 dtd. 27.7.2024 in the case of Sri Anand Rao Kota for A.Y. 2015-16. While uploading the appeal, due to technical problem, I have uploaded the Form 36 twice and therefore, the Hon. ITAT has considered as two appeals and allotted the ITA No. 110/HYD/2025 and 238/HYD/2025. Subsequently, both the appeals have been posted for hearing on 24.04.2025. In this regard, the Hon. Ben6 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the facts presented, including the assessee's request to dismiss the appeal as infructuous due to a double upload. The Tribunal agreed with the assessee's submission and dismissed the appeal.

What were the facts?

The assessee filed an appeal against an order. During the hearing, the assessee's representative stated that the appeal was uploaded twice due to a technical issue and requested it be dismissed as infructuous. The DR did not object.

What were the issues?

Whether an appeal can be dismissed as infructuous due to a technical error in uploading documents.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ SM-B ‘ Bench, Hyderabad

Pronounced: 24.04.2025

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- Ananda Rao Kota, R/o. Flat No.123/10 LIG 4th Phase, 1. निर्धाररती/The Assessee : Beside Community Hall, KPHB Colony, Hyderabad. 2. रधजस्व/ The Revenue : Income Tax Officer, Ward –9(1), Hyderabad. 3. The Principal Commissioner of Income Tax, Hyderabad. 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 5. गधर्ाफ़धईल / Guard file

आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Hyderabad

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