MAHENDRA PRASAD YADAV,DIPADIHKALAN V. ITO-1 AMBIKAPUR, INCOME TAX OFFICE AMBIKAPUR

ITA 530/RPR/2025

AI Insights

The case involves Mahendra Prasad Yadav, the principal of Saraswati Shishu Mandir, who filed an appeal against the Income Tax Officer-1, Ambikapur, concerning the assessment year 2017-18. The appeal was related to a procedural error where the assessee mistakenly filed a new appeal (ITA No.530/RPR/2025) instead of correcting a defect in a previously filed appeal (ITA No.526/RPR/2025). The Senior Departmental Representative (Sr. DR) pointed out the mistake, leading to the dismissal of the present appeal as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776392 (ITAT-RAIPUR)
• Duration Of Justice: 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2025
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 03-09-2025
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.530/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2017-18 Mahendra Prasad Yadav Principal Saraswati Shishu Mandir, Dipadihkalan, Shankargarh, Surguja, Ambikapur (C.G.)-497 118 PAN: AEBPY7047Q .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer-1, Ambikapur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 18.09.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 18.09.2025 Printed from counselvise.com 2 Mahendra Prasad Yadav Vs. ITO-1, Ambikapur ITA No.530/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 07.07.2025 for the assessment year 2017-18 as per the grounds of appeal on record. 2. At the time of hearing none appeared for the assessee. However, there is a petition filed by the assessee (received through email) stating that he had filed the appeal in ITA No.526/RPR/2025 in respect whereof defect notice was issued to the assessee for filing certain documents which were not filed and in response thereof, the said documents were uploaded on 03.09.2025. It is further stated by the assessee that at the time of uploading the documents, the assessee mistakenly had filed new appeal in ITA No.530/RPR/2025 which is the present appeal before me. 3. The Ld. Sr. DR submitted that since the present appeal has been mistakenly uploaded and filed by the assessee as has been stated through the petition, hence, the present appeal becomes infructuous. 4. Considering the aforesaid facts, the present appeal filed by the assessee is dismissed as infructuous. Printed from counselvise.com 3 Mahendra Prasad Yadav Vs. ITO-1, Ambikapur ITA No.530/RPR/2025 5. In the result, appeal of the assessee is dismissed. Order pronounced in open court on 18th day of September, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 18th September, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur Printed from counselvise.com "