BHARAT HANCHINALE,BELGAUM vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

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ITA 217/PAN/2025Status: DisposedITAT Panaji17 September 2025AY 2020-213 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?

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with no objections from the Ld.DR, the Income Tax Appellate Tribunal treated the appeal ITA.NO.217/PAN/2025 as withdrawn and dismissed it.

What were the 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.

What were the 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Whether an appeal should be treated as withdrawn and dismissed by the tribunal when the assessee requests withdrawal due to duplicate appeal numbers being generated for the same assessment year.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH PANAJI

Before: SHRI PAVAN KUMAR GADALE

Hearing: 16.09.2025Pronounced: 17.09.2025

सुनवाई की तारीख/Date of Hearing 16.09.2025 घोषणा की तारीख/Date of Pronouncement 17.09.2025 ORDER

PER PAVAN KUMAR GADALE JM:

1.

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 -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//

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