MAHENDRA PRASAD YADAV,DIPADIHKALAN vs. ITO-1 AMBIKAPUR, INCOME TAX OFFICE AMBIKAPUR

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ITA 530/RPR/2025Status: DisposedITAT Raipur18 September 2025AY 2017-18Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)3 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 assessee was absent, but a petition confirmed the current appeal was filed by mistake. The Ld. Sr. DR concurred that the appeal was infructuous. Consequently, the Tribunal dismissed the appeal as infructuous due to its mistaken filing.

What were the facts?

The assessee had previously filed an appeal (ITA No. 526/RPR/2025) for AY 2017-18, which received a defect notice. While uploading the required documents for the previous appeal, the assessee mistakenly filed a new appeal, ITA No. 530/RPR/2025, which is the subject of the present proceedings.

What were the issues?

Whether an appeal that was mistakenly filed by the assessee should be dismissed as infructuous.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 18.09.2025Pronounced: 18.09.2025

आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM

1.

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 07.07.2025 for the assessment year 2017-18 as per the grounds of appeal on record.

2.

At the time of hearing none appeared for the assessee. However, there is a petition filed by the assessee (received through email) stating that he had filed the appeal in in respect whereof defect notice was issued to the assessee for filing certain documents which were not filed and in response thereof, the said documents were uploaded on 03.09.2025. It is further stated by the assessee that at the time of uploading the documents, the assessee mistakenly had filed new appeal in which is the present appeal before me.

3.

The Ld. Sr. DR submitted that since the present appeal has been mistakenly uploaded and filed by the assessee as has been stated through the petition, hence, the present appeal becomes infructuous.

4.

Considering the aforesaid facts, the present appeal filed by the assessee is dismissed as infructuous.

5.

In the result, appeal of the assessee is dismissed. Order pronounced in open court on 18th day of September, 2025.

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