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Facts
The assessee filed an appeal against an assessment order. Subsequently, the assessee filed an application to withdraw the appeal, citing that the appeal was inadvertently filed twice under different appeal numbers (ITA No. 3071/DEL/2025 and ITA No. 2963/DEL/2025) due to filing through both e-file and physical modes.
Held
The Tribunal noted that the assessee wished to withdraw one of the appeals (ITA No. 3071/DEL/2025) and pursue the other (ITA No. 2963/DEL/2025). Since the Departmental Representative had no objection, the Tribunal allowed the withdrawal.
Key Issues
Whether the assessee can withdraw an appeal when it was inadvertently filed twice under different appeal numbers.
Sections Cited
143(3), 144C(13)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘D’: NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI AVDHESH KUMAR MISHRA
Automation Anywhere Inc. Deputy Commissioner of 633 River Oaks Pkwy, Income Tax, Circle San Jose, CA Vs. International Tax 1(1)(1), 95134 Civic Centre, Minto Road, United States of America New Delhi PAN: AAMCA9481A (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 assessment order dated 30.03.2025 passed by the Assessing officer under section 143(3)/144C (13) of the Income Tax Act, 1961.
The assessee has filed application through email dated 16.05.2025 for withdrawal of appeal on the reasoning reproduced hereunder: - “1. On 02 May 2025, we e-filed an income tax appeal for AY 2021-22 on behalf of our client Automation Anywhere Inc. Subsequently, on 05 May 2025 we received registration and scrutiny summary for the same along with the appeal number i.e. (see Annexure 1).
Automation Anywhere Inc.
2. Kindly note that, 03 May 2025, as per the -e-filing guidelines, we also couriered physical copies of the memorandum of appeal to the Registrar, ITAT Delhi (see Annexure 2).
3. Thereafter, upon the receipt of the physical copies in ITAT Delhi on 07 May 2025, we received another registration and scrutiny summary along with appeal по. 3071/DEL/2025 (see Annexure 3).
4. It appears that, inadvertently, the same appeal for AY 2021-22 has been registered twice in your system.
In this regard, we request you to kindly delete the second appeal registration bearing no. 3071/Del/2025 and take on record the physical copies submitted by us towards appeal no. 2963/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. Hence, the assessee wants to withdraw on of the appeals and pursue another appeal; ITA No.2963/Del/2025. 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.