BHARAT HANCHINALE,BELGAUM vs. INCOME TAX OFFICER, WARD - 1, NIPPANI
Facts
The assessee filed an appeal against an order passed by the National Faceless Appeal Centre (NFAC) / CIT(A) under section 250 of the Income Tax Act. During the hearing, it was brought to the tribunal's attention that two appeal numbers (ITA.No.217/PAN/2025 & ITA.219/PAN/2025) were inadvertently generated for a single appeal for the assessment year 2020-21, and the assessee requested to withdraw the present appeal.
Held
Considering the information provided by the assessee regarding the generation of duplicate appeal numbers for the same assessment year and the assessee's request for withdrawal, with no objections from the Ld.DR, the Income Tax Appellate Tribunal treated the appeal ITA.NO.217/PAN/2025 as withdrawn and dismissed it.
Key Issues
Whether an appeal should be treated as withdrawn and dismissed by the tribunal when the assessee requests withdrawal due to duplicate appeal numbers being generated for the same assessment year.
Sections Cited
Section 250 of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH PANAJI
Before: SHRI PAVAN KUMAR GADALE
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos. 217/PAN/2025 (A.Y.2020-21) Bharat Hanchinale, Vs National Faceless 1081,Hanabar Galli, Assessment Centre, . Khadaklat, chikodi, New Delhi-110003. Belgaum-591228. Karnataka. PAN/GIR No. AOJPH8149C (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)
Assessee by None(Letter dt13-09-2025) Revenue by Shri.Ish Gupta.Sr.DR
सुनवाई की तारीख/Date of Hearing 16.09.2025 घोषणा की तारीख/Date of Pronouncement 17.09.2025 ORDER PER PAVAN KUMAR GADALE JM: The appeal is filed by the assesse against the order of the National Faceless Appeal Centre (NFAC), Delhi / (CIT(A) passed u/sec 250 of the Act. 2. At the time of hearing, it was brought to the knowledge, that the assesse has filed a letter dated 13-09-2025 mentioning that for the Asst year 2020-21 the assessee has filed one appeal, whereas two appeal numbers are generated i.e ITA.No.217/PAN/2025 & ITA.219/PAN/2025. Therefore considering the information, facts and no
2 ITA. No.217/PAN/2025 Bharat Hanchinale. objections from the Ld.DR, this appeal no ITA.NO.217/PAN/2025 is treated as withdrawn and is dismissed. Order pronounced in the open court on 17.09.2025.
-S/d- (PAVAN KUMAR GADALE) JUDICIAL MEMBER Panaji Dated: 17/09/2025
Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT 6. Guard file. //True Copy//
BY ORDER, (Asstt. Registrar)ITAT, Panaji
3 ITA. No.217/PAN/2025 Bharat Hanchinale.
Initial Date 1. Draft dictated on PS 2. Draft placed before author PS
Draft proposed & placed before PS the second member 4. Draft discussed/approved by PS Second Member. 5. Approved Draft comes to the PS Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk Date on which file goes to the 8. AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed
