What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the filing error.

The assessee filed an appeal for Assessment Year (AY) 2017-18 but mistakenly entered AY 2018-19 in the initial filing. The assessee subsequently filed a fresh appeal for the correct AY 2017-18 and requested the withdrawal of the earlier appeal.

What were the issues?

Whether an appeal filed for an incorrect assessment year can be withdrawn and a fresh appeal filed for the correct assessment year.

Bharatkumar Lalchand Jain… vs CIT(A) | ITAT Mumbai 2023

Income Tax Appellate Tribunal, ‘SMC ‘

For Respondent: Shri H.M. Bhatt

Hearing: 25/08/2023Pronounced: 25/08/2023

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 01/08/2023 passed by National Faceless Appeal Centre (NFAC) Delhi by the quantum of assessment passed u/s. 143(3) for A.Y.2017-18.

Assessee vide its letter prayed for withdrawal of appeal in for A.Y.2017-18. For the sake of convenience, we are reproducing the contents of the said Application as under:-

2 Shri Bharatkumar Lalchand Jain “I, Bharatkumar Lalchand Jain having PAN AEBPJ6817K, have uploaded Form no.36 Online on 11/08/2023. Having Acknowledgement Number 1691485032 While Uploading Form 36 I have wrongly enter Assessment Year 2018-19 instead of AY 2017-18 After That I have Fresh filed Form No 36 for Assessment Year 2017/18 on 17/08/2023 having Acknowledgement No 1692255518 Hereby I am request department to cancel my application Form 36 for AY 2018-19 having application no 1691485032 dated 11/08/2023 he above mentioned appeal as it was filed for wrong Assessment Year i.e. 2018-19. I am also enclosing Acknowledgement alongwith this letter i. Please do the needful. Inconvenience caused to you is highly regretted.”

Ld. DR has not raised any objection.

We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeal. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Appeal and accordingly, we dismiss the Appeal as withdrawn.

In the result, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced on 25th August, 2023.

BHARATKUMAR LALCHAND JAIN,BHIWANDI vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments