What did the Tribunal hold?

The Tribunal noted that the assessee had filed a duplicate appeal. Since the assessee did not wish to pursue the appeal and it was not maintainable, the Tribunal dismissed the appeal.

The assessee filed an appeal before the ITAT. The assessee later realized that a similar appeal challenging the same order was already filed and was also scheduled for hearing. Due to this confusion, the assessee did not wish to pursue the present appeal.

What were the issues?

The primary issue was whether a duplicate appeal filed by the assessee challenging an order already under appeal before the same tribunal was maintainable.

Sarada Devi Maddi, Warangal vs ITO | ITAT Hyderabad 2024

Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad

Before: Shri R.K. Panda, Vice- & Shri Laliet Kumar

Hearing: 11/01/2024

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं / (िनधा�रण वष� / Assessment Year: 2017-18) Smt.Sarada Devi Maddi Vs. Income Tax Officer Warangal Ward-1 PAN:ABYPM0616M Warangal (Appellant) (Respondent) िनधा��रती �ारा/Assessee by: Shri B Srinivasa Rao, CA राज� व �ारा/Revenue by:: Smt. Sheetal Sarin, DR सुनवाई की तारीख/Date of hearing: 11/01/2024 घोषणा की तारीख/Pronouncement: 11/01/2024 ORDER Per Laliet Kumar, J.M This appeal is filed at the instance of the assessee. At the time of hearing, the Learned Counsel for the Assessee submitted that the assessee has filed another appeal bearing which is also fixed for hearing today challenging the same appellate order dated 6.9.2023. It was submitted that on account of some confusion, the present appeal was also filed by the assessee. In view of the above, the assessee does not wish to pursue this appeal and prayed that this appeal may be dismissed which was erroneously filed before the Hon’ble ITAT.

The Learned Departmental Representative has no objection in this regard for dismissing the appeal of the assessee. Page 1 of 2

We have heard the rival arguments and perused the available material on record. Since the present appeal is duplicate appeal filed by the assessee challenging the order which is also subject matter in ITA 538/Hyd/2023, hence the assessee cannot challenge an appellate order in two appeals. Under these circumstances, the present appeal is the 2nd appeal filed by the assessee is dismissed being not maintainable.

In the result, appeal filed by the assessee is dismissed.

SARADA DEVI MADDI,WARANGAL vs. INCOME TAX OFFICER, WARD-1, WARAMGAL

What did the Tribunal hold?

What were the facts?

What were the issues?

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