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Facts
The assessee, Dilip Gulab Raut, filed two appeals, ITA No.543/PUN/2025 and ITA No.517/PUN/2025, against an order of the ld. Addl. CIT/JCIT(A)-6 for AY 2017-18, which originated from an assessment order under Section 144. One appeal was filed electronically and the other physically against the same underlying order.
Held
The Tribunal held that since the assessee had filed two appeals (one electronic and one physical) against the same order, the present appeal (ITA No.543/PUN/2025) was a duplicate. Consequently, the Tribunal dismissed the appeal.
Key Issues
Whether an appeal filed by the assessee is maintainable when a duplicate appeal has already been filed against the same order of the lower authorities.
Sections Cited
144, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
Assessment Year: 2017-18 Dilip Gulab Raut, V The ADDL/JCIT, At Post Varsa Sitadipada Sakri, s Delhi. Dhule, Maharashtra – 424306. PAN: BQYPR3751E Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Harish Bist – Addl.CIT(DR) Date of hearing 03/04/2025 Date of pronouncement 04/04/2025 आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the assessee is against the order of ld.Additional/Joint Commissioner of Income Tax(Appeals)-6, Delhi passed under section 250 of the Income Tax Act, 1961, 02.12.2024 for Assessment Year 2017-18.
At the time of hearing, no one appeared on behalf of the assessee. No adjournment letter has been filed.
Findings and Analysis : 3. The present appeal in came up for hearing on 03.04.2025. The Assessee Dilip Gulab Raut filed two appeals and ITA No.517/PUN/2025 against the order of ld.Addl.CIT/JCIT(A)-6, Delhi for A.Y.2017-18; dated 02.12.2024 having DIN & Order No.ITBA/APL/S/250/2024-25/1070811326(1), emanating from the Assessment Order passed under section 144 of the Act dated 19.12.2019 for A.Y.2017-18 by ITO, Ward-3, Dhule. One appeal was filed electronically and another appeal was filed physically. Since assessee has filed two appeals against the same order, it becomes duplicate appeal. Therefore, the appeal in is dismissed as duplicate appeal.
In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 4th April, 2025.