OM PRAKASH,GURGAON vs. ITO, WARD 3(2), GURGAON

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ITA 93/DEL/2023Status: DisposedITAT Delhi03 February 2023AY 2016-173 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought permission to withdraw the present appeal filed before the Delhi Bench, as the appeal filed before the Chandigarh Bench had been transferred to the Delhi Bench. The Departmental Representative had no objection.

What were the facts?

The assessee had filed two appeals against the same order of the first appellate authority, one before the Chandigarh Bench and another before the Delhi Bench of the ITAT. The appellate jurisdiction lay with the Delhi Bench.

What were the issues?

Whether the assessee can withdraw an appeal filed before the Tribunal when multiple appeals were filed against the same order and jurisdiction lies with the same bench.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY

For Appellant: Shri Sanjay Kumar, Sr. DR
For Respondent: Shri Sanjay Kumar, Sr. DR
Hearing: 03.02.2023Pronounced: 03.02.2023

Date of hearing 03.02.2023 Date of pronouncement 03.02.2023 ORDER PER SAKTIJIT DEY: JUDICIAL MEMBER: Captioned appeal by the assessee arises out of order dated 15.11.2022 passed by National Faceless Appeal Centre (NFAC), Delhi pertaining to assessment year 2016-17.

2.

We have heard Shri Sanjay Kumar, learned Departmental Representative and perused the material on record.

3.

Vide letter dated 27.01.2023, the assessee has submitted that against the very same order of the first appellate authority, the assessee had preferred two appeals, one before the Chandigarh Bench and one in Delhi Benches. Since, the appellate jurisdiction lies with ITAT, Delhi Benches, the appeal filed before the Chandigarh Bench was transferred to Delhi Benches. Thus, the assessee has sought permission to withdraw the present appeal.

4.

Learned Departmental Representative did not express any objection to the aforesaid request of the assessee.

5.

In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.

6.

In the result, the appeal is dismissed. Order pronounced in the open court on 3rd February, 2023.

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