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Facts
The assessee filed an appeal against an order of the Additional Commissioner/Joint Commissioner of Income Tax (Appeals). The assessee had inadvertently filed two appeals for the same matter, one online and one offline. The assessee then requested to withdraw the online appeal.
Held
The Tribunal allowed the assessee's request to withdraw the online appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal after filing it, especially when two appeals were filed for the same matter.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “E” BENCH, MUMBAI
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 Accordingly, appeal is dismissed as withdrawn.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.