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Facts
The assessee filed an appeal against the Assessment Order for AY 2020-21. During the proceedings, it was brought to the Tribunal's attention that the assessee had inadvertently filed the same appeal twice, leading to a duplication of appeals.
Held
The Tribunal noted that the Revenue did not object to the assessee's contention. Considering that the appeal was a duplicate, the Tribunal dismissed the appeal.
Key Issues
Whether the appeal should be dismissed as it was filed twice inadvertently and is a duplicate of another appeal.
Sections Cited
143(3), 144C(13), 144B
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Income Tax Appellate Tribunal, PUNE BENCHES “C” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by the assessee is against the Assessment Order u/s.143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 dated 24.07.2024 for the A.Y.2020-21.
The ld.AR for the assessee submitted that against the order of Assessment Order, dated 24.07.2024, assessee had inadvertently filed the same appeal twice which leads to duplication of appeals i.e. . The ld.AR brought to the Tribunal’s attention that this appeal i.e.ITA No.1987/PUN/2024 is duplicate.
On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.