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Facts
The assessee filed an appeal for Assessment Year 2022-23 against an order in proceedings under Section 147 of the Income Tax Act, 1961. The assessee's counsel submitted that the appeal was a duplicate and did not wish to press it.
Held
The Tribunal noted that the assessee did not want to press the appeal as it was a duplicate. Consequently, the Tribunal dismissed the appeal as not pressed.
Key Issues
Whether the appeal should be dismissed as not pressed due to it being a duplicate filing.
Sections Cited
147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2022-23 Shahid Chaudhary, Vs Income Tax Officer, S/o Abdul Rasheed Bhojpur Sawan Ward-2(2)(3), Photostate, Bhojpur Modinagar, Ghaziabad Ghaziabad-245304 (APPELLANT) (RESPONDENT) PAN No. AHNPC3840L Assessee by: Sh. Rajiv Kumar Bagga, AR Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 17.07.2025 Date of Pronouncement: 17.07.2025 ORDER This assessee’s appeal for Assessment Year 2022-23, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070295584(1) dated 12.11.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Learned counsel submits at the outset that the assessee does not want to press the instant appeal being a “duplicate” file in the name of it’s trustee Sh. Shahid Chaudhary. The Revenue is equally fair in not disputing the aforesaid facts.