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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.
Held
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.
Key Issues
Whether an appeal can be dismissed as infructuous due to a technical error in uploading documents.
Sections Cited
147, 144, 144B, 250
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Income Tax Appellate Tribunal, Hyderabad ‘ SM-B ‘ Bench, Hyderabad
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