What did the Tribunal hold?

The Tribunal acceded to the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal for Assessment Year 2017-18. However, it was submitted that the appeal was inadvertently filed against the order for Assessment Year 2016-17, while the appeal for 2017-18 was still pending before the CIT(A).

What were the issues?

The primary issue was the maintainability of the appeal due to inadvertent filing against a different assessment year than intended.

Arya Agri and Aqua Private… vs DCIT | ITAT Cuttack 2024

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Appellant: Shri P.R.Mohanty, Adv

For Respondent: Shri S.C.Mohanty, Sr DR, Shri S.C.Mohanty, Sr DR

Hearing: 13/11/20Pronounced: 13/11/20

Assessment Year : 2017-18 Arya Agri and Aqua Private Arya Agri and Aqua Private Vs. DCIT, Circle-1(1), 1(1), Limited., Limited., Plot Plot No.A/10, No.A/10, Bhubaneswar. Mancheswar Mancheswar Industrial Industrial Estate, Bhubaneswar Estate, Bhubaneswar PAN/GIR No. No.AAJCA 5847 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.R.Mohanty, Adv Adv Revenue by : Shri S.C.Mohanty, Sr DR : Shri S.C.Mohanty, Sr DR Date of Hearing : 13/11/20 2024 Date of Pronouncement : 13/11/20 024 O R D E R Per Bench At the time of hearing, ld AR of the assessee At the time of hearing, ld AR of the assessee submitted that this submitted that this appeal has been filed inadvertently against the appeal has been filed inadvertently against the first appellate order first appellate order for the assessment year 2016 assessment year 2016-17, when as a matter of fact, appeal for assessment appeal for assessment year 2017-18 is before the ld CIT(A) 18 is before the ld CIT(A) is still pending for disposal is still pending for disposal. Hence, it was the submission by ld AR that this appeal is not maintainable and was the submission by ld AR that this appeal is not maintainable and was the submission by ld AR that this appeal is not maintainable and requested for withdrawing the same. Accordingly, ld AR has endorsed in requested for withdrawing the same. Accordingly, ld AR has endorsed in requested for withdrawing the same. Accordingly, ld AR has endorsed in the appeal folder. Ld Sr DR did not have objection to the same. the appeal folder. Ld Sr DR did not have objection to the same. the appeal folder. Ld Sr DR did not have objection to the same.

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In view of above, we accede to the request of ld AR and allow to withdraw the appeal.

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

Order dictated and pronounced in the open court on 13/11/2024.

Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 13/11/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : The Appellant : Arya Agri and Aqua Private 1. Limited., Plot No.A/10, Mancheswar Industrial Estate, Bhubaneswar 2. The Respondent: DCIT, Circle-1(1), Bhubaneswar 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT-1, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy// By order

Sr.Pvt.Secretary ITAT, Cuttack

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ARYA AGRI AND AQUA PRIVATE LIMITED,BHUBANESWAR vs. DY CIT, CIRCLE 1(1), BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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