O P FOUNDATION,MUMBAI V. ITO EXEM. WARD 2(2), MUMBAI

ITA 6457/MUM/2025

AI Insights

The case involves two appeals by the O. P. Jindal Foundation against orders passed by the Additional/Joint Commissioner of Income (Appeals) - 2, Gurugram, which dismissed their respective appeals against the Intimation Orders for the Assessment Years 2018-2019 and 2019-2020. These appeals were found to be duplicates of previously filed appeals (ITA No.6374/Mum/2025 and ITA No.6375/Mum/2025) and were dismissed on the grounds of being redundant. The original appeals remain adjourned to a later date.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791224 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 09-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.6458/MUM/2025 (Assessment Year:2018-2019) ITA No.6457/MUM/2025 (Assessment Year:2019-2020) O. P. Jindal Foundation 5a Jindal Mansion, Dr. Deshmukh Marg, Pedder Road, Mumbai – 400026. Maharashtra. [PAN:AAATO1333N] …………. Appellant Income Tax Officer, Exemption Ward 2(2), Mumbai 3rd and 4th Floor, Pratishtha Bhawan, Maharshi Karve Road, New Marine Lines, Church Gate, Mumbai – 400020. Maharashtra Vs …………. Respondent Appearance For the Appellant/Assessee For the Respondent/Department : Ms. Vinita Shah : Shri Vikas Chandra Date Conclusion of hearing Pronouncement of order : : 09.12.2025 12.12.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1. These are two appeals preferred by the same Assessee which were listed along with ITA No.6374/Mum/2025 (Assessment Year 2018- 2019) and ITA No.6375/Mum/2025 (Assessment Year 2019-2020). ITA No.6458/Mum/2025 has been preferred by the Assessee against the Order, dated 18/08/2025, passed by the Additional/Joint Commissioner of Income (Appeals) – 2, Gurugram [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had dismissed the appeal against the Intimation Order, dated 26/09/2019, passed under Section 143(1) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2018-2019. Printed from counselvise.com ITA No.6458&6457/Mum/2025 Assessment Year 2018-2019 & 2019-2020 2 ITA No.6457/Mum/2025 has been by the Assessee against the Order, dated 29/08/2025, passed by the Learned CIT(A) dismissing the appeal against the Intimation Order, dated 22/12/2016, passed under Section 143(1) of the Act for the Assessment Year 2019-2020. 2. When the appeals were taken up, the Learned Authorized Representative for the Assessee at the outset submitted that the present appeals were duplicate appeals. It was explained that the appeals sets pertaining to original appeals [i.e., ITA No.6374/Mum/2025 (Assessment Year 2018-2019) and ITA No.6375/Mum/2025 (Assessment Year 2019-2020)] filed by the Assessee were inadvertently registered and numbered as separate appeals and therefore, the present appeals could be dismissed as being duplicate appeals. The Learned Departmental Representative did not raise any objections to the aforesaid submissions. Therefore, in view of the aforesaid statement/submissions made by the Learned Authorised Representative for the Assessee ITA No.6458/Mum/2025 (Assessment Year 2018-2019) and ITA No.6457/Mum/2025 (Assessment Year 2019-2020) are dismissed as being duplicate appeals. 3. The original appeals [i.e., ITA No.6374/Mum/2025 (Assessment Year 2018-2019) and ITA No.6375/Mum/2025 (Assessment Year 2019- 2020)] stand adjourned to 21/01/2026 by way of separate order passed in the said appeals. 4. In result, both the appeals are dismissed. Order pronounced on 12.12.2025. Sd/- Sd/- (Vikram Singh Yadav) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 12.12.2025 Milan,LDC Printed from counselvise.com ITA No.6458&6457/Mum/2025 Assessment Year 2018-2019 & 2019-2020 3 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध ,आयकर अपीलीय अदधकरण ,म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai Printed from counselvise.com "