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Judgment
PER VIKAS AWASTHY, JUDICIAL MEMBER:
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 07.01.2026, for Assessment Year 2015-16.
The ld. Counsel for the assessee submitted that the assessee had initially filed appeal against the order of CIT(A) dated 07.01.2026 for AY 2015-16 in physical form. The said appeal was registered as ITA No.6469/Del/2026. Since, appeal papers including Form No. 36 and grounds of appeal were sent through courier, the assessee was not sure of the fact as to whether said appeal documents reached the Registry of ITAT, Delhi Benches and the appeal is registered, as a matter of abundant caution, the assessee also filed appeal through e-filing portal of the Tribunal. The second appeal against the same CIT(A) order was also registered as ITA No.2491/Del/2026 (the No.6469/Del/2026 has already been heard on 06.05.2026 and order is awaited. Therefore, the present appeal is duplicate appeal, hence, the same is not pressed.
In light of the above facts, the present appeal being duplicate appeal against the order of CIT(A) dated 07.01.2026 for AY 2015-16, the same is dismissed as not maintainable.
In the result, appeal of the assessee is dismissed.