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Facts
The assessee filed an appeal pertaining to AY 2017-18, which was directed against an order passed under section 143(3) of the Income Tax Act. The assessee's counsel stated that two appeal numbers, ITA No.2116/PUN/2025 and ITA No.2117/PUN/2025, were allotted for the same assessment year.
Held
The Tribunal observed that ITA No.2117/PUN/2025 was a duplicate appeal. Since the Ld. DR had no objection, the Tribunal decided to dismiss the appeal as infructuous.
Key Issues
Whether an appeal, filed for the same assessment year with two different appeal numbers, can be dismissed as infructuous if one is found to be a duplicate.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 18.07.2025 framed by National Faceless Appeal Centre, Delhi emanating out of Assessment Order dated 27.12.2019 passed u/s.143(3) of the Income Tax Act, 1961 (in short ‘the Act’).
During the course of hearing before us, Ld. Counsel for the assessee referring to the assessee’s letter dated 27.10.2025 submitted that assessee has filed appeal for A.Y. 2017-18 online through e-filing portal and submitted physical copy of the same. However, two numbers bearing and have been allotted for the same assessment year. Since both the appeals pertain to the same assessment year, Ld. Counsel for the assessee submitted that since Infructuous. Ld. DR has no objection. In view thereof, we find that is a duplicate appeal and therefore the same is dismissed as Infuctuous.
In the result, the appeal filed by the assessee is dismissed as Infuctuous.
Order pronounced on this 31st day of October, 2025.