What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal as it was filed twice under different appeal numbers due to a mistake. The Senior Departmental Representative had no objection.

The assessee filed an appeal against an order of the Addl./Jt. CIT(A). Subsequently, the assessee filed an application to withdraw the appeal, stating it was a duplicate as the same appeal was filed through two different modes (e-file and physical) which resulted in two different appeal numbers.

What were the issues?

Whether the appeal can be dismissed as withdrawn when it was inadvertently filed twice under different appeal numbers.

Dinesh Mathur vs ITO | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’: NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI AVDHESH KUMAR MISHRA

For Respondent: Shri Dheeraj Kumar Jain, Sr. DR

Hearing: 23/05/2025Pronounced: 23/05/2025

A.Y. 2012-13 Dinesh Mathur Income Tax Officer, 3B, Bharat Appartments, Ward-59(6), 31, IP Extension, New Delhi Vs. New Delhi-110092 PAN: AAMPM0778R (Appellant) (Respondent) Appellant by None Respondent by Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing 23/05/2025 Date of Pronouncement 23/05/2025 ORDER

PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the order dated 10.01.2024 of the Addl./Joint Commissioner of Income Tax (Appeals)-2, Jaipur [In Short ‘the Addl./Jt. CIT(A)’].

“With reference to the above captioned matter, it is submitted that the assessee has uploaded Form no. 36 on 24.02.2025 vide ack. no. 1800013701 and the physical copy of appeal documents was filed on 18.03.2025.

Dinesh Mathur Notice of hearing mentioning appeal no. ITA 1096/DEL/2025 was received and the hearing before the hon'ble bench stood concluded on 14.05.2025. On 14.05.2025 the assessee received another notice of hearing of appeal mentioning appeal no. ΙΤΑ 1642/DEI/2025 (Date of hearing: 10.06.2025) for same appeal and there appears to be an inadvertent mistake wherein was allotted to form no. 36 which was uploaded online and ITA 1642 was allotted to form no. 36 which was filed physically on 18.03.2025. You are hereby requested to do the needful to rectify the mistake and consequently delete appeal no. ITA 1642/DEI/2025 (Date of hearing: 10.06.2025) being duplicate of ITA no. 1096/DEL/2025.

Heard and perused material available on the record. The above application is self-explanatory. We find that the assessee wants to withdraw its appeal; on the reasoning that the same appeal filed through two different modes; e-file and physical, got two different appeal numbers. The Ld. Senior Departmental Representative did not have any objection to that. Accordingly, this appeal, is dismissed as withdrawn.

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

DINESH MATHUR,DELHI vs. ITO WARD-59(6), DELHI

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