VIJAY SAMA,AGRA vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 1(2)(1), AGRA

The assessee has filed the appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 27.09.2024 for the Assessment Year 2013-14. 2. At the time of hearing, ld. AR of the assessee submitted that the aforesaid appeal has wrongly been filed and registered with Delhi Bench while the assessee is assessed to tax at Agra and juri iction in respect of the instant appeal is with ITAT, Agra Bench, Agra. He further submitted that the 2 Aforesaid appeal has already been decided by ITAT, Agra Bench, Agra on 17.02.2025 vide ITA No.441/AGR/2024 and copy of the order is annexed with the letter of withdrawal dated 29.07.2025, which is on record. Accordingly, he prayed that the present appeal has become infructuous and may be dismissed as withdrawn. 3. In view of the above, we permit withdrawal of the appeal. Hence, the appeal filed by the assessee is dismissed as withdrawn Order pronounced in the open court on this 5TH day of August, 2025 after the conclusion of the hearing. (ANUBHAV SHARMA) ACCOUNTANT MEMBER