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Facts
The assessee filed two appeals, ITA No. 5837/Del/2024 and ITA No. 6074/Del/2024, for the same assessment year. The assessee requested to withdraw ITA No. 6074/Del/2024 as ITA No. 5837/Del/2024 was already listed for hearing.
Held
The Tribunal allowed the assessee's request to withdraw ITA No. 6074/Del/2024, considering that two appeals were filed for the same assessment year and one was already listed for hearing.
Key Issues
Whether an appeal can be withdrawn when a similar appeal for the same period is already listed for hearing.
Sections Cited
AI-generated summary — verify with the full judgment below
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
Considering the request of the assessee and fact that there are two appeals were filed for one year against the order of Ld. CIT(A) NFAC, New Delhi dated 22.11.2024, therefore, we allow the assessee to withdraw the appeal No. 6074/Del/2024. Thus, the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 27.06.2025