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Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (‘the CIT(A)’ in short) dated 30.01.2025 passed u/s 250 of the Income Tax Act, 1961 in Appeal No. NFAC/2019-20/10171438 against the order passed u/s 143(3) r.w.s 144B of the Act dated 16.09.2022 for Assessment Year 2020-21.
Heard the Ld. Sr. DR and perused the materials available on record. It is prayed by the assessee that inadvertently two appeals were filed, one at the original jurisdiction of the assessee at Jodhpur wherein the appeal filed by the assessee was registered as ITA No.414/Jodh/2025 (A.Y.2020-21) and due to technical error, the other appeal is filed before the Delhi Benches which is present appeal before us. It is requested by the assessee that the appeal be transferred to Jodhpur Bench, however, looking to the facts that the correct appeal has already been listed before the Jodhpur Bench, therefore, the present appeal being duplicate and hereby dismissed. The assessee is directed to pursue to original appeal filed before the Jodhpur Bench for the captioned Assessment Year.
In the result, appeal of the assessee is dismissed.