2025 (7) TMI 1565 - AT - Income Tax

Challange to subsequent order of CIT(A) - manual appeal against the same assessment order already fiiled - Assessee has challenged the order passed by the Ld. Commissioner adjudicating assessment order u/s 143(3) r.w.s. 147 - Assessee has also filed a manual appeal before the Ld. Commissioner-29 Mumbai challenging the same assessment order which was decided and therefore the Ld. Commissioner by considering the peculiar fact that the appeal filed electronically on 14.06.2016 becomes redundant and infructuous dismissed the appeal of the Assessee. HELD THAT - Assessee on being asked clarified that because of inadvertent or wrong advice instead of challenging the previous/original order dated 18.01.2017 passed by the Ld. Commissioner in the manual appeal challenged the subsequent order dated 27.02.2024 whereby the appeal filed by the Assessee electronically against the same assessment order has been dismissed and therefore on realizing inadvertent mistake which happened un-intentionally the Assessee at this stage seeks liberty to withdraw this appeal on the ground that he intends to challenge the original order. DR did not raise any objection for withdrawal of this appeal. Assessee s appeal is dismissed as withdrawn.

Summary

The Appellate Tribunal (ITAT Mumbai) heard an appeal by the Assessee against the order dated 27.02.2025 passed by the National Faceless Appeal Center (NFAC)/Ld. Commissioner of Income Tax (Appeals) u/s 250 of the Income Tax Act, 1961, relating to A.Y. 2010-11. The impugned order dismissed the electronically filed appeal dated 14.06.2016 as "redundant and infructuous" because the Assessee had earlier filed a manual appeal against the same assessment order dated 03.02.2016 u/s 143(3) r.w.s. 147, which was decided on 18.01.2017. The Assessee clarified that due to inadvertent or wrong advice, the subsequent electronic appeal was filed against the wrong order instead of challenging the original manual appeal order. Recognizing this unintentional mistake, the Assessee sought liberty to withdraw the present appeal to challenge the original order. The Revenue raised no objection to the withdrawal. Accordingly, the ITAT dismissed the appeal as withdrawn.