ALPHA HEAVY ENGINEERING INDIA PVT. LTD.,MUMBAI vs. INCOME TAX OFFICER 15(1)(1), MUMBAI

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ITA 2654/MUM/2023Status: DisposedITAT Mumbai17 November 2023AY 2012-20133 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 requested to withdraw one of the appeals filed before the Mumbai Bench. The Tribunal allowed the application for withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Due to an inadvertent filing error, two appeals were filed against the same order, one before the Delhi Bench and another before the Mumbai Bench.

What were the issues?

Whether the assessee can withdraw its appeal due to a procedural error in filing multiple appeals.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Hearing: 17.11.2023Pronounced: 17.11.2023

Alpha Heavy Engineering Vs. Income Tax Officer India Private Limited 15(1)(1), Room No. 456, 42, Zarna Apartments 4th Floor, Aayakar Nahur Village Road, Bhavan, Maharshi Karve Mulund West Road, Churchgate Maharashtra – 400080 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: 400020 Appellant .. Respondent Appellant by : Devendra Jain Respondent by : Ashok Kumar Ambastha Date of Hearing 17.11.2023 Date of Pronouncement 17.11.2023 आदेश / O R D E R

PER AMIT SHUKLA, JM:

1.

The present appeal filed by the assessee are directed against the order passed by the CIT(A) NFAC, Delhi, which in turn arises from the order passed by the A.O. u/s 144 r.w.s 147 of the Income Tax Act, 1961 for A.Y. 2012-13.

2.

At the outset, the ld. A.R. for the assessee brought to our notice that the assessee would like to withdraw its appeals. The application of the assessee reads as under:

P a g e | 2 Alpha Heavy Engineering India Pvt. Ltd. Vs. ITO-15(1)(1) “Respected Sir/Ma'am, For the year under consideration, we had preferred an appeal against the CIT(A) order under section 250 dated 13.03.2023. Initially, we had filed an appeal electronically on 24.07.2023. Inadvertently, it was filed before the New Delhi Bench. While we were trying to submit the physical copies of the appeal Memo in Form 36 generated electronically on 26.07.2023, before the Registry, they pointed out that the appeal was filed before the Delhi bench and asked us to file the fresh Form 36 before the Mumbai Bench and thereafter submit the physical copy of the same. We accordingly filed another Form 36 before the Mumbai Bench on 28.07.2023 and submitted the physical copies as well. It has been intimated to us that since, inadvertently two appeals were filed against the same CIT(A) order under section 250 dated 13.03.2023, one of them needs to be withdrawn. The appeal filed before the New Delhi Bench has been transferred to the Mumbai Bench. We therefore, request your good-self to kindly allow us to withdraw the appeal filed before the Mumbai Bench on 28.07.2023 bearing ITA No. 2654/Mum/2023. Kindly consider and oblige.

We allow the aforesaid application and accordingly, we dismiss the appeal as withdrawn.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

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