TANARIA APPAREL PRIVATE LIMITED,PUNE V. ITO, WARD-14(5), PUNE, PUNE

ITA 2117/PUN/2025

AI Insights

The case involves Tanaria Apparel Private Limited, which filed an appeal against an order from the National Faceless Appeal Centre, Delhi, related to the Assessment Year 2017-18. The appeal was directed against an assessment order passed under section 143(3) of the Income Tax Act, 1961. During the tribunal proceedings, it was revealed that two appeals, ITA No.2116/PUN/2025 and ITA No.2117/PUN/2025, had been filed for the same assessment year. The counsel for the assessee argued that ITA No.2117/PUN/2025 was a duplicate and should be dismissed as infructuous, to which the Departmental Representative had no objection. Consequently, the tribunal dismissed the appeal as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783017 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 11-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VINOD PAWAR
• Assessee Lawyers: DEEPA KHARE

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2117/PUN/2025 Assessment Year : 2017-18 Tanaria Apparel Private Limited, Survey No.29/20, Dhanjibouy Society, Behind Bizzbay, Off NIBM Road, Kondhwa, Pune 411 048 Maharashtra PAN : AAECT6282G Vs. Income Tax Officer, Ward-14(5), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 18.07.2025 framed by National Faceless Appeal Centre, Delhi emanating out of Assessment Order dated 27.12.2019 passed u/s.143(3) of the Income Tax Act, 1961 (in short ‘the Act’). 2. During the course of hearing before us, Ld. Counsel for the assessee referring to the assessee’s letter dated 27.10.2025 submitted that assessee has filed appeal for A.Y. 2017-18 online through e-filing portal and submitted physical copy of the same. However, two numbers bearing ITA No.2116/PUN/2025 and ITA No.2117/PUN/2025 have been allotted for the same assessment year. Since both the appeals Appellant by : Smt. Deepa Khare Respondent by : Shri Vinod Pawar Date of hearing : 30.10.2025 Date of pronouncement : 31.10.2025 Printed from counselvise.com ITA No.2117/PUN/2025 Tanaria Apparel Private Limited 2 pertain to the same assessment year, Ld. Counsel for the assessee submitted that since ITA No.2117/PUN/2025 is a ‘duplicate’ appeal it may be dismissed as Infructuous. Ld. DR has no objection. In view thereof, we find that ITA No.2117/PUN/2025 is a duplicate appeal and therefore the same is dismissed as Infuctuous. 3. In the result, the appeal filed by the assessee is dismissed as Infuctuous. Order pronounced on this 31st day of October, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 31st October, 2025. Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "