EXPRESS FREIGHT RAILWAY CONSORTIUM,DELHI vs. DCIT, CIRCLE 28(1), DELHI

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ITA 3258/DEL/2025Status: DisposedITAT Delhi23 May 2025AY 2021-22Bench: SHRI MAHAVIR SINGH, HON’BLE (Vice President), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the assessee's request to withdraw one of the appeals to be valid, given that the same appeal was filed twice through different modes. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed the same appeal through two different modes: e-file and physical. Both appeals received different appeal numbers, leading the assessee to wish to withdraw one of them.

What were the issues?

Whether an appeal filed twice through different modes can be withdrawn.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Prashant Meharchandani, Adv
For Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Hearing: 23/05/2025Pronounced: 23/05/2025

A.Y. 2021-22 Express Freight Railway Deputy Commissioner of Consortium Income Tax, Circle 28(1), Room No. 221, Vs. Civic Centre C4, District Centre, Pratyakshar Bhawan, C/O IRCON International New Delhi Ltd., Saket, New Delhi PAN: AABAE0055F (Appellant) (Respondent) Appellant by Shri Prashant Meharchandani, Adv. 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 27.03.2025 passed by the Assessing officer under section 143(3) r.w.s. 144C of the Income Tax Act, 1961.

2.

The Ld. Authorised Representative of the assessee, at bar, made a statement that the assessee had filed same appeal through two different modes; e-file and physical. Both appeals got different appeal numbers and

3.

Heard and perused material available on the record. The above statement made at bar 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.

4.

In the result, the appeal of the assessee stands dismissed as withdrawn.

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