DMSONS METAL PVT LTD,MUMBAI vs. CIT(A)-52, MUMBAI
What did the Tribunal hold?
The Tribunal allowed the assessee to withdraw the present appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal for AY 2015-16. The assessee's representative submitted that this appeal was inadvertently filed for the second time, as a previous appeal for the same assessment year was already filed.
What were the issues?
The primary issue was whether the assessee could withdraw an appeal that was inadvertently filed for a second time for the same assessment year.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Mumbai “D” Bench, Mumbai.
Before: Shri B.R. Baskaran (AM) & Shri Sandeep Singh Karhail (JM)
The assessee has filed this appeal challenging the order dated 16.2.2023 passed by the learned CIT(A-52, Mumbai and it relates to A.Y. 2015-16.
Learned AR, at the outset, submitted that the assessee has inadvertently filed this appeal relating to A.Y. 2015-16 for the second time. The assessee had earlier filed appeal for A.Y. 2015-16 and the same is numbered as ITA No. 762/Mum/2023. Accordingly he submitted that the assessee seeks to withdraw the present appeal.
We heard learned DR. Learned AR also made necessary endorsement in the order sheet for withdrawing the appeal. For the reasons stated above we allow the assessee to withdraw the appeal.
In the result, appeal filed by the assessee is dismissed as withdrawn.
Pronounced in the open court on 02.08.2023.
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