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Facts
The assessee filed an appeal challenging an order by the CIT(A). Another appeal for the same assessment year and against the same CIT(A) order was filed online and was adjourned. The assessee sought time for the adjourned appeal and requested dismissal of the physically filed appeal.
Held
The Tribunal verified the facts with the Registry. As the online appeal was adjourned, the Tribunal decided not to adjudicate the present physical appeal.
Key Issues
Whether the physically filed appeal should be adjudicated when a similar online appeal was adjourned.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.
ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the assessee challenging the order of the Ld.CIT(A)-11, Bengaluru dated 31/07/2025 in respect of the A.Y. 2016-17.
At the time of hearing, we were informed that another appeal in respect of the very same Assessment Year and also against very same CIT(A) order which was filed through e-filing was also registered as and is fixed for hearing on 03/02/2026. The Ld.AR
Page 2 of sought for time in respect of the appeal in and prayed to dismiss the appeal filed physically.
We have verified the said facts with the Registry and we were informed that the Registry had numbered the appeals filed through online as well as physically. Since the appeal in was adjourned and fixed for hearing on 26/02/2026, we are not adjudicating the present appeal and dismiss the same as infructuous.
In the result, the appeal filed by the assessee is dismissed as infructuous.
Order pronounced in the open court on 03rd February, 2026.