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Facts
The assessee filed an appeal before the Tribunal but later realized it was inadvertently filed before the wrong forum.
Held
The Tribunal noted the assessee's application for withdrawal and dismissed the appeal as withdrawn, acknowledging it should have been filed before the Commissioner of Income Tax (Appeals).
Key Issues
Whether the appeal was filed before the correct forum and if the assessee can withdraw the appeal.
Sections Cited
1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
ORDER PER YOGESH KUMAR, U.S. JM: The Assessee filed an application for withdrawal of the present Appeal which reads as under:-
“ 1. That the above-captioned appeal was filed by the appellant before this Hon’ble Tribunal against the order dated 17/01/2025 passed by the Assessing Officer.
2. That upon reviewing the facts and the legal position, we have advised the appellant that the present appeal has been inadvertently filed before the Hon’ble ITAT instead of the Commissioner of Income Tax (Appeals), which is the appropriate forum under the provisions of the Income Tax Act, 1961.
That in view of the above, we have advised the appellant to withdraw this appeal and file it before the appropriate appellate authority.
That accordingly, we hereby request this Hon’ble Tribunal to permit the withdrawal of the above appeal.”
Placing the above written application of the Assessee on record, the present Appeal filed by the Assessee is hereby dismissed as withdrawn.