LEKHRAJ JASRAJ JAIN ,MUMBAI vs. ITO WARD 19(2)(1), MUMBAI

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ITA 4583/MUM/2025Status: DisposedITAT Mumbai15 October 2025AY 2014-15Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial 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 considered the assessee's request to withdraw the appeal, noting that the DR did not object. The request was allowed, and the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the NFAC. At the time of hearing, the assessee requested to withdraw the appeal, stating that two appeals were inadvertently filed against the same order. One appeal (ITA No. 4937/Mum/2025) had already been heard.

What were the issues?

Whether the assessee can be permitted to withdraw an appeal when a similar appeal has already been heard by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI OM PRAKASH KANT & SHRI RAJ KUMAR CHAUHAN

For Appellant: Ms. Vanshika Agarwal, Ld
For Respondent: Shri Surendra Mohan, Ld
Pronounced: 15.10.2025

O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. The appeal is filed by the appellant/assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [referred as Ld. CIT(A)], Mumbai dated 10.06.2025 passed u/s 250 of the Act for AY 2014-15 wherein the appeal of the assessee was dismissed.

2.

At the outset, our attention was drawn towards letter dated 25.09.2025 wherein the assessee has requested to withdraw the appeal. The operative portion of the letter extracted as under:-

“The captioned appeal has been fixed for hearing on 01.10.2025 before your honours. In this regard, the appellant submits that:

The appellant had inadvertently filed two appeals against the order of Ld. CIT(A), NFAC u/s 250 of the Income Tax Act, 1961 ('the Act'), dated 10.06.2025, wherein the Ld. NFAC had upheld the assessment order u/s 143(3) r.w.s. 147 of the Act, dated 28.12.2017. The relevant details of the said appeals are as under:

Appeal No. Bench Date of Case Status Filing ITA No. „A‟ Bench 18.07.2025 Fixed for hearing 4583/Mum/2025 on 14 October, 2025 ITA No. „A‟ Bench 06.08.2025 Heard on 3oth 4937/Mum/2025 September, 2025 The appellant humbly prays that as the appeal bearing has been heard by the Hon'ble 'A' Bench on 30.09.2025, the appellant be granted leave to withdraw the appeal bearing .

For this act of kindness, the appellant shall be grateful.”

3.

On the other hand, Ld. DR did not object to the said request of withdrawal.

4.

Considering the contents of the letter as mentioned above, we allow the request of the assessee for withdrawing the present appeal.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 15.10.2025

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