YASHODA SURESH JADHAV,BANDRA EAST V. INCOME TAX OFFICER, WARD PALGHAR

ITA 4244/MUM/2024

AI Insights

The case involves an appeal by Yashoda Suresh Jadhav against an order from the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. Initially, the appeal was filed incorrectly with the National Faceless Appeal Centre in New Delhi, which was later corrected to be filed with the Mumbai tribunal. However, due to an administrative error, both the incorrect and correct filings were processed, leading to two appeals against the same CIT(A) order. The tribunal in Mumbai, upon realizing the duplication, dismissed the appeal to maintain procedural integrity and avoid conflicting judgments.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 470796 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJU THAKUR
• Assessee Lawyers: KAVITA NEBERA
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “K-SMC” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 4244/Mum/2024 (Assessment Year: 2017-18) Yashoda Suresh Jadhav B 34/4, Near Hanuman Mandir, Bandra Govt Colony, Bandra (E), Mumbai – 400051. Vs. ITO, Ward Palghar PAN/GIR No. AEBPJ2575A (Applicant) (Respondent) Assessee by Ms. Kavita Nebera Revenue by Ms. Manju Thakur, Sr. DR सुनवाई क\u0002 तारीख/Date of Hearing 12.12.2024 घोषणा क\u0002 तारीख/Date of Pronouncement 23.12.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dated 25.06.2024, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the Learned Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi (‘Ld. CIT(A)’), for the assessment year 2017-18. 2. At the very outset, the Ld. AR moved an application thereby requesting the disposal of the present appeal, the application filed by the assessee mentioned herein below: 2 ITA No. 4244/Mum/2024 Yashoda Suresh Jadhav, Mumbai With reference to the above subject matter, it is submitted that above appeal pertains to AY 2017-18 filed by the assessee on 10.08.2024 It is submitted that while filling the said appeal, assessee has inadvertently mentioned the detail of assessing officer as NFAC New Delhi. It is due to this vary reason that this appeal was filed before Delhi tribunal. Later on, a letter was also filed before the Delhi tribunal stating the above error (Copy of letter enclosed). In the meantime, another appeal was filed by assessee on 14.08.2024 mentioning the correct details before the Mumbai tribunal. However, it is observed that the erstwhile appeal which was originally filed before the Delhi tribunal also got transferred to Mumbai tribunal. So, presently there are two appeals filed against the same CIT(A) order in respect of same assessment year. The details of the same are tabulated as under :- Appeal filing date ITA No. Bench Date of hearing 14.08.2024 4886/Mum/2024 J 12.12.2024 10.08.2024 4244/Mum/2024 K 12.12.2024 In view of the above, we humbly request Your Honour to kindly dispose the present appeal as the same is duplicate. Your Honour's kind cooperation in the above matter will be highly appreciated. We, nevertheless, are extremely sorry for the inconvenience, if any, caused to Your Honour. 3. After having heard the counsels for both the parties and the going through the contentions of the application, we found that assessee had filed two appeals against the same order passed by the CIT(A) in respect of same assessment year. Therefore keeping in view, the facts mentioning in the application we dismiss the present appeal bearing ITA No. 4244/Mum/2024, A.Y: 2017-18 as the same being duplicate and thus not maintainable. 3 ITA No. 4244/Mum/2024 Yashoda Suresh Jadhav, Mumbai 4. In the result the appeal filed by the assessee is dismissed as not maintinable. Order pronounced in the open court on 23.12.2024. Sd/- Sd/- (OMKARESWAR CHIDARA) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 23/12/2024 KRK, PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u000eथ / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "