The Mumbai Bench of Income Tax AppellateTribunal ( ITAT ) dismissed as withdrawn a duplicate appeal filed by Bajaj Hindusthan Sugar Limited challenging the disallowance of delayed employees Provident Fund (PF) contribution.

Bajaj Hindusthan Sugar Limited,appellant-assessee, had filed an appeal challenging the order dated 09.12.2024 passed by the Commissioner ofIncome Tax (Appeals) [CIT(A)] under Section 250 of the Income Tax Act for the Assessment Year 2023-24.

The said order had arisen from the intimation issued by the Centralized Processing Centre (CPC) under Section 143(1) of the Act on 09.01.2024.

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At the time of hearing, there was no appearance on behalf of the appellant-assessee, and no application seeking adjournment had been filed. Taking into account the merits of the case, the tribunal proceeded to decide the appeal ex parte, after hearing the Departmental Representative (DR).

The two member bench comprising Narendra KumarBillaiya (Account Member) and Anikesh Banerjee (Judicial Member) had heard the DR and examined the material on record. The assessee had filed its return under Section 139(1) of the Act, which was processed under Section 143(1), and an addition had been made by disallowing the delayed deposit of employees contribution to the PF.

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It was noted that the assessee had submitted a letter dated 10/07/2025 seeking to withdraw the present appeal, stating that it had been inadvertently filed twice on the ITAT portal. The assessee clarified that this appeal (ITA No. 920/MUM/2025), fixed for hearing on 21/07/2025, was a duplicate of ITA No. 814/MUM/2025, which also challenged the same disallowance and had already been disposed of by the Tribunal on 23/04/2025. A copy of the earlier order was enclosed.

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As the DR had not raised any objection, the ITAT permitted the withdrawal. Accordingly, the duplicate appeal was dismissed as withdrawn.

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