LUPIN LIMITED ,MUMBAI V. PRINCIPAL COMMISSIONER OF INCOME TAX -3, MUMBAI

ITA 3272/MUM/2025

AI Insights

The case involves Lupin Ltd., the appellant, who filed an appeal against a revision order passed by the Principal Commissioner of Income-tax, Mumbai-3, for the assessment year 2019-20. The appeal was initially registered as ITA No. 3272/Mum/2025. However, it was later discovered that a duplicate appeal had been filed electronically as ITA No. 3257/Mum/2025. Upon this realization, the assessee sought to withdraw the present appeal, leading to its dismissal as a duplicate.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713276 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2019-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV
• Assessee Lawyers: PRANAY GANDHI

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA No. 3272/MUM/2025 Assessment Year: 2019-20 Lupin Ltd., 3rd floor, Kalpataru Inspire, Off Western Express Highway, Santacruz (East), Mumbai-400055. Vs. Pr. CIT-3, Room No. 612, 6th floor, Aayakar Bhavan, Maharshi Road, Mumbai-400020. PAN NO. AAACL 1069 K Appellant Respondent Assessee by : Ms. Pranay Gandhi Revenue by : Mr. Rajesh Kumar Yadav, CIT-DR Date of Hearing : 30/07/2025 Date of pronouncement : 31/07/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against revision order dated 25.03.2025 passed by the Ld. Principal Commissioner of Income-tax, Mumbai – 3 [in short ‘the Ld. PCIT’] for assessment year 2019-20. 2. At the very threshold, the learned counsel appearing on behalf of the assessee submitted that against the aforesaid impugned order, Printed from counselvise.com the assessee had inadvertently filed two appeals form and another through electronic filing. The appeal filed electronically has been registered as ITA No. 3257/Mum/2025, while the present appeal stands registered as ITA No. 3272/Mum/2025. The learned coun appeal is a duplicate and, therefore, the assessee seeks permission to withdraw the same. 2.1 In view of the aforesaid submission and the request made on behalf of the assessee, we find no reason to keep the present appeal pending. Accordingly, the appeal, being a duplicate, is dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on Sd/ (SANDEEP SINGH KARHAIL JUDICIAL MEMBER Mumbai; Dated: 31/07/2025 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// ITA No. 3272/MUM/2025 inadvertently filed two appeals— form and another through electronic filing. The appeal filed electronically has been registered as ITA No. 3257/Mum/2025, while the present appeal stands registered as ITA No. 3272/Mum/2025. The learned counsel submitted that the instant appeal is a duplicate and, therefore, the assessee seeks permission to withdraw the same. In view of the aforesaid submission and the request made on behalf of the assessee, we find no reason to keep the present appeal nding. Accordingly, the appeal, being a duplicate, is dismissed as In the result, the appeal of the assessee is dismissed. nounced in the open Court on 31/07/2025. Sd/- Sd/ (SANDEEP SINGH KARHAIL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Lupin Ltd 2 ITA No. 3272/MUM/2025 —one in physical form and another through electronic filing. The appeal filed electronically has been registered as ITA No. 3257/Mum/2025, while the present appeal stands registered as ITA No. sel submitted that the instant appeal is a duplicate and, therefore, the assessee seeks permission In view of the aforesaid submission and the request made on behalf of the assessee, we find no reason to keep the present appeal nding. Accordingly, the appeal, being a duplicate, is dismissed as In the result, the appeal of the assessee is dismissed. /07/2025. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai Printed from counselvise.com "