BARCLAYS GLOBAL SERVICE CENTRE PRIVATE LIMITED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1(1) PUNE, PUNE

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ITA 1987/PUN/2024Status: DisposedITAT Pune24 June 2025AY 2020-21Bench: DR.DIPAK P. RIPOTE (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 noted that the Revenue did not object to the assessee's contention. Considering that the appeal was a duplicate, the Tribunal dismissed the appeal.

What were the 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.

What were the issues?

Whether the appeal should be dismissed as it was filed twice inadvertently and is a duplicate of another appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “C” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Riddhi Maru – CA(Virtual)
For Respondent: Shri Prakash L Pathade –CIT(DR)
Hearing: 24/06/2025Pronounced: 24/06/2025

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

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.

2.

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.

3.

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Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.

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