CHETANS BHADRA (HUF),MUMBAI V. ITO WARD 32(1)(2), MUMBAI

ITA 3295/MUM/2025

AI Insights

This case involves an appeal by Chetan S. Bhadra (HUF) against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi, dated 08-08-2023, for the Assessment Year 2011-12. The appeal was initially filed both online and in physical mode due to a technical oversight. One of the appeals, ITA No. 2798/Mum/2025, had already been heard by the Co-ordinate 'C' Bench of the Tribunal on 09-06-2025. Consequently, the appellant requested the withdrawal of the duplicate appeal (ITA No. 3295/Mum/2025) as it was deemed infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772315 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2011-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIRABHADRA S. MAHAJAN
• Assessee Lawyers: VIMAL PUNMIYA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 3295/Mum/2025 Assessment Year : 2011-12 Chetan S. Bhadra (HUF), 501, Beach Apartment, Balraj Sahani Road, Opp: Novotel Hotel, Juhu, Mumbai-400049. PAN : AACHC1893H vs. Income Tax Officer, Ward-32(1)(2), 218, Kautilya Bhavan, Bandra Kurla Complex, Bandra (E), Mumbai-400051. (Appellant) (Respondent) For Assessee : Shri Vimal Punmiya For Revenue : Mr. Virabhadra S.Mahajan, Sr.DR Date of Hearing : 25-08-2025 Date of Pronouncement : 25-08-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 08-08-2023, pertaining to Assessment Year (AY) 2011-12. 2. During the course of hearing, the Ld.AR submitted that the present appeal has been filed twice due to technical oversight. It was submitted that one appeal was filed on-line and the second was filed in physical mode and one of the appeals in ITA No. 2798/Mum/2025 has already Printed from counselvise.com 2 ITA No. 3295/Mum/2025 been heard by the Co-ordinate „C‟ Bench of the Tribunal on 09-06-2025 and it was accordingly requested that the present appeal being a duplicate appeal may be allowed to be withdrawn as infructuous. 3. The Ld.DR has been heard, who has not raised any specific objection, where the appeal is allowed to be withdrawn. 4. Heard both the parties and considering the limited prayer raised on behalf of the assessee, since the appeal filed electronically by the assessee against the same impugned order of the Ld.CIT(A) having ITA No. 2798/Mum/2025, has already been heard on 09-06-2025 and another set of the same appeal i.e., the present appeal had been inadvertently filed and registered at ITA No. 3295/Mum/2025 and, therefore, the same being duplicate in nature, is dismissed as infructuous. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 25-08-2025. Sd/- Sd/- [RAHUL CHAUDHARY] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 25-08-2025 TNMM Printed from counselvise.com 3 ITA No. 3295/Mum/2025 Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file By Order Dy./Asst. Registrar I.T.A.T, Mumbai Printed from counselvise.com "