Loading judgment…
Facts
The Assessee filed an appeal against an order of the CIT(A). The Assessee had inadvertently filed two appeals for the same order, one of which was already remanded by a co-ordinate bench of the Tribunal.
Held
The Assessee sought withdrawal of the present appeal, and the Department's Representative had no objection. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal filed by the Assessee can be dismissed as withdrawn when there was a procedural inadvertence in filing multiple appeals for the same order.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
(A.Y. 2017-18) Seetu Kohli Concepts (P) Vs. Commissioner of Income Ltd. Tax(Appeal) H-5/2, Ambawatta National Faceless Appeal Complex Centre Kalka Dass Marg, Delhi-110030 PAN: AAXCS5203P Appellant Respondent Assessee by Shri Vinay Bahl, Advocate Revenue by Sh. Manish Gupta, Sr. DR Date of Hearing 26/05/2025 Date of Pronouncement 26/05/2025 ORDER
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax Appeals/National Faceless Appeal Centre[‘Ld. CIT(A)/NFAC’ for short] dated 20/09/2024for the Assessment Year 2011-12.
The ld. Counsel for the Assessee submitted that the Assessee inadvertently filed two appeals challenging the very same order impugned dated 29/09/2024 passed by the Ld. CIT(A) and the Co-ordinate Bench of the Tribunal in vide order dated 19/03/2025, remanded the matter to the file of Ld. CIT(A)
for de-novo adjudication. Therefore, sought for withdrawal of the present Appeal.
The Ld. Department's Representative submitted no objection to withdraw the Appeal.
Recoding the submission made by the Ld. Assessee's
Representative, the present Appeal is dismissed as withdrawn.