SURESH KUMAR CHAWLA,KANTA KHATURIA COLONY vs. ITO WARD 1(2), INCOME TAX OFFICE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
Given that the correct appeal is already listed before the Jodhpur Bench, the present appeal filed before the Delhi Bench is deemed a duplicate and is therefore dismissed. The assessee is directed to pursue the original appeal filed before the Jodhpur Bench for the relevant Assessment Year.
What were the facts?
The assessee inadvertently filed two appeals for Assessment Year 2020-21: one before the correct jurisdiction in Jodhpur (ITA No.414/Jodh/2025) and a duplicate appeal before the Delhi Benches due to a technical error. The assessee requested that the Delhi appeal be transferred to the Jodhpur Bench.
What were the issues?
Whether a duplicate appeal inadvertently filed before the Delhi Bench should be transferred or dismissed when an identical appeal is already pending before the correct jurisdictional tribunal (Jodhpur Bench).
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
O R D E R
PER MANISH AGARWAL, AM:
This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (‘the CIT(A)’ in short) dated 30.01.2025 passed u/s 250 of the Income Tax Act, 1961 in Appeal No. NFAC/2019-20/10171438 against the order passed u/s 143(3) r.w.s 144B of the Act dated 16.09.2022 for Assessment Year 2020-21.
Heard the Ld. Sr. DR and perused the materials available on record. It is prayed by the assessee that inadvertently two appeals were filed, one at the original jurisdiction of the assessee at Jodhpur wherein the appeal filed by the assessee was registered as (A.Y.2020-21) and due to technical error, the other appeal is filed before the Delhi Benches which is present appeal before us. It is requested by the assessee that the appeal be transferred to Jodhpur Bench,
Suresh Kumar Chawala vs. ITO however, looking to the facts that the correct appeal has already been listed before the Jodhpur Bench, therefore, the present appeal being duplicate and hereby dismissed. The assessee is directed to pursue to original appeal filed before the Jodhpur Bench for the captioned Assessment Year.
In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 30.12.2025.
More judgments on Section 144B
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Mohammed Javed Bhati, Sikar vs Income Tax Officer, Ward 1, SikarITA 994/JPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Haresh Sharma, Ahmedabad vs ITO, Ward 5(3)(1), AhmedabadITA 2125/AHD/2026[2019-2020]Status: Disposed21 Oct 2026AY 2019-2020
- Haresh Sharma, Ahmedabad vs ITO, Ward 5(3)(1), AhmedabadITA 2124/AHD/2026[2019-20]Status: Disposed21 Oct 2026AY 2019-20
- Hemal Paresh Madeka, Rajkot vs Asst.Commissioner of Income Tax…ITA 955/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
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