Loading judgment…
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 An application was made to treat the duplicate appeal as withdrawn.
Held
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the submission and the application made on behalf of the assessee, the Tribunal treated the duplicate appeal as withdrawn.
Key Issues
Whether the current appeal is a duplicate filing and should be treated as withdrawn.
Sections Cited
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
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 It was the submission that the duplicate appeal filed may be treated as withdrawn.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.
In the result, appeal of the assessee in