What did the Tribunal hold?

The tribunal acknowledged the assessee's request for withdrawal due to the appeal being a duplicate, and noted that the Ld. DR did not object to this claim. Consequently, the instant appeal was dismissed as withdrawn.

The assessee filed an appeal against an order dated 15.07.2025 passed by the National Faceless Appeal Center (NFAC)/Commissioner of Income Tax (Appeals) for A.Y. 2019-20. The assessee subsequently sought to withdraw the appeal, stating it was a duplicate of another appeal (ITA 5647/M/2025) already filed challenging the same impugned order.

What were the issues?

Whether the appeal should be dismissed as withdrawn, given the assessee's claim that it is a duplicate of another appeal filed against the same impugned order.

Prashant Praful Shah vs Assessment Unit | ITAT Mumbai 2025

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY

For Appellant: Shri Kirit Mehta, Ld. A.R. a/w, Shri Bharat Patel, Ld. A.R

For Respondent: Shri Vikas Chandra, Ld. Sr. D.R

Hearing: 11.11.2025Pronounced: 11.11.2025

O R D E R

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 15.07.2025, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2019-20.

The Assessee by letter dated 03.11.2025 filed on 11.11.2025 seeks withdrawal of the instant appeal being duplicate of appeal of ITA 5647/M/2025 challenging the impugned order dated 15.07.2025, which is subject matter in that appeal.

The Ld. DR. did not refute the said claim of the Assessee.

2 Mr. Prashant Praful Shah 4. Thus, in view of aforesaid facts, the instant appeal is dismissed as withdrawn being duplicate of ITA 5647/M/2025.

Order pronounced in the open court on 11.11.2025.

PRASHANT PRAFUL SHAH,MUMBAI vs. ASSESSING OFFICER 42(1)(4), MUMBAI

What did the Tribunal hold?

What were the facts?

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