PARADEEP PHOSPHATES LIMITED,BHUBANESWAR vs. DY.COMMISSIONER OF INCOME TAX, BHUBANESWAR

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ITA 433/CTK/2025Status: DisposedITAT Cuttack26 September 2025AY 2017-18Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the appeal filed was indeed a duplicate of an earlier appeal. Considering the submission and the application made on behalf of the assessee, the Tribunal treated the duplicate appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2017-2018. It was submitted that this appeal (ITA No.433/CTK/2025) is a duplicate of a previously filed appeal (ITA No.427/CTK/2025). An application was made to treat the duplicate appeal as withdrawn.

What were the issues?

Whether the current appeal is a duplicate filing and should be treated as withdrawn.

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 26/09/2025Pronounced: 26/09/2025

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.07.2025 for A.Y.2017-2018. 2. This appeal is a duplicate appeal and the original appeal is ITA No.427/CTK/2025. It was the submission that the duplicate appeal filed may be treated as withdrawn. An application has been filed by General Manager (F&A) on behalf of the assessee accordingly. Consequently appeal filed by the assessee in ITA No.427/CTK/2025.

3.

In the result, appeal of the assessee in

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