TANARIA APPAREL PRIVATE LIMITED,PUNE vs. ITO, WARD-14(5), PUNE, PUNE

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ITA 2117/PUN/2025Status: DisposedITAT Pune31 October 2025AY 2017-18Bench: DR.MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 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 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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 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

For Appellant: Smt. Deepa Khare
For Respondent: Shri Vinod Pawar
Hearing: 30.10.2025Pronounced: 31.10.2025

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

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’).

2.

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.

3.

In the result, the appeal filed by the assessee is dismissed as Infuctuous.

Order pronounced on this 31st day of October, 2025.

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