LATE SH MANGAT SINGH THROUGH LEGAL HEIR SH MUKESH TYAGI,HAPUR vs. INCOME TAX OFFICER, NATIONAL FACELESS APPEAL CENTRE

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ITA 2680/DEL/2025Status: HeardITAT Delhi16 May 2025AY 2011-12Bench: SHRI MAHAVIR SINGH, VICE PRESIDENT, SHRI NAVEEN CHANDRA (Accountant Member)3 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 decided to allow the assessee's application to withdraw the appeal. The reasoning was based on the assessee's stated ground that the appeal was filed by mistake, having inadvertently filed two appeals for the same case. The Revenue's Sr. DR did not oppose this request. Consequently, the Tribunal dismissed the appeal as withdrawn. No other issues were decided, and no specific relief was granted beyond the dismissal of the appeal as withdrawn. The operative direction was to dismiss the appeal.

What were the facts?

The appeal, bearing ITA No. 2680/DEL/2025, was filed by the assessee, Late Shri Mangat Singh (through L/H Shri Mukesh Tyagi), against an order of the NFAC, New Delhi, dated 24.05.2023, for Assessment Year 2011-12. The assessee did not appear for the hearing. However, the assessee had filed an application dated 09.05.2025 seeking to withdraw the appeal. The grounds for withdrawal were that the assessee had mistakenly filed two appeals in the same case. The Revenue's Senior Departmental Representative (Sr. DR) did not object to the withdrawal application. The Tribunal heard the Sr. DR and perused the record.

What were the issues?

1. Whether the appeal filed by the assessee should be permitted to be withdrawn. This issue turns on the assessee's application for withdrawal and the absence of objection from the Revenue. The assessee argued that the appeal was filed by mistake, having filed two appeals for the same case. The Revenue did not raise any objection to the withdrawal application.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: SHRI MAHAVIR SINGH, & SHRI NAVEEN CHANDRA

For Respondent: Shri Manish Gupta, Sr. DR

This appeal by the assessee is directed against the order of the ld.

NFAC New Delhi dated 24.05.2023 for A.Y 2011-12.

2.

None appeared for and on behalf of the assessee. So we heard the ld. DR and perused the relevant material on record. However, the assessee has filed an application dated 09.05.2025 seeking permission to withdraw the appeal filed by the assessee on the ground that the assessee has filed two appeals in the case by mistake.

3.

The ld. DR did not raise any objection.

4.

Accordingly, the appeal is dismissed as withdrawn. dismissed as withdrawn.

Order pronounced in open court on 16.05.2025.

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