TBZ NIRMAL ZAVERI PRIVATE LIMITED,MUMBAI vs. DCIT, AAYAKAR BHAWAN, MUMBAI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the present appeal. The reasoning was based on the assessee's letter, which clearly stated that two separate appeals had been filed for the same matter due to inadvertent submission through both online and offline modes. The assessee expressed a clear intention to proceed with the offline appeal (ITA No. 6450/Mum/2025) and requested the withdrawal of the online appeal (ITA No. 6366/Mum/2025). The Tribunal accepted this request and accordingly dismissed the present appeal as withdrawn. No other issues were decided, and the operative direction was to dismiss the appeal.
What were the facts?
The assessee, TBZ Nirmal Zaveri Pvt. Ltd., filed an appeal (ITA No. 6366/Mum/2025) against the order dated 12.08.2025 passed by the learned Additional Commissioner/Joint Commissioner of Income Tax (Appeals) for the Assessment Year 2014-15. At the time of hearing on 02.12.2025, no one appeared for the assessee. However, the assessee had submitted a letter dated 11.11.2025 requesting the withdrawal of the online appeal. The reason for withdrawal was that the assessee had inadvertently filed two separate appeals, one online (ITA No. 6366/Mum/2025) and one offline (ITA No. 6450/Mum/2025), against the same order of the First Appellate Authority. The assessee wished to proceed with the offline appeal.
What were the issues?
1. Whether the assessee is permitted to withdraw the present appeal (ITA No. 6366/Mum/2025)? This issue arises from the assessee's request to withdraw the appeal. The assessee argued that they had inadvertently filed two appeals for the same matter and wished to proceed with the offline appeal. The revenue did not record any argument on this point. The Tribunal had to decide whether to allow the withdrawal based on the assessee's stated reason and the procedural context of having two appeals for the same subject matter.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “E” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY & MS. PADMAVATHY S
Per Saktijit Dey, Vice President:
This is an appeal by the assessee against an order dated 12.08.2025 of learned Additional Commissioner/Joint Commissioner of Income Tax (Appeals) for the Assessment Year 2014-15.
At the time of call, none appeared on behalf of the assessee. However, the assessee has furnished the following letter:-
As could be seen from the contents of the letter reproduced above, against the very same order of learned First Appellate Authority, assessee has preferred two appeals, one through online mode and the other one physically. Hence, the assessee intends to withdraw the present appeal.
In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.
In the result, appeal is dismissed.
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