Facts
The assessee filed an appeal for assessment year 2018-19. The assessee's counsel informed the tribunal that the appeal was a duplicate of another appeal already heard and awaiting order. Consequently, they wished to withdraw the current appeal.
Held
The tribunal noted that the Revenue did not oppose the assessee's request for withdrawal. Accordingly, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee's appeal should be dismissed as withdrawn since it was found to be a duplicate of another pending appeal.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
O R D E R PER SATBEER SINGH GODARA, J.M: This assessee’s appeal for assessment year 2018-19 arises against DIN and order no. ITBA/NFAC/S/250/2024-25/1070855377(1), dated 03.12.2024, passed by the learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi, in proceedings u/s 143(3) of the Income-tax Act, 1961 for assessment year 2018-19.
Learned counsel appearing on behalf of the assessee submits at the outset that the assessee wishes to withdraw the instant appeal. He has also filed an application dated 04.08.2025 to this effect, inter alia, stating as under:
Rajesh Bhaskar v. DCIT A.Y. 2018-19 “Sub: Appeal in the case of Sh. Rajesh Bhaskar for AY 2018-19 in The above said case is fixed for hearing before Your Honours for today i.e. 04.08.2025. It is respectfully submitted that the above said appeal is a duplicate appeal of the same assessee which is fixed for today i.e. 04.08.2025 and the other appeal of the assessee bearing for AY 2018-19 has already been heard on 13.05.2025 and the order is awaited. Therefore, we have the instructions to withdraw the appeal in and the same may please be allowed.”
The request so made on behalf of the assessee is not opposed by the Revenue’s side in all fairness. Ordered accordingly.
This assessee’s appeal stands dismissed as withdrawn subject to all just exceptions.
Order pronounced in open court on 04.08.2025.