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Facts
The assessee filed an appeal against an assessment order. The assessee subsequently requested to withdraw the appeal, citing a duplication of appeals and that another similar appeal was already heard.
Held
The Tribunal allowed the assessee's request to withdraw the appeal, as the Departmental Representative (DR) did not object.
Key Issues
Whether the assessee should be allowed to withdraw the appeal due to duplication and pendency of a similar matter.
Sections Cited
144C(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “I”, MUMBAI
Before: SHRI VIKRAM SINGH YADAV & SHRI RAJ KUMAR CHAUHAN
O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. The appeal filed by the appellant/assessee against the assessment order passed by Ld. AO on 18.03.2024 in pursuant to the direction given by Ld. Commissioner of Income Tax (DRP-2), Mumbai [Ld. CIT(A)], Mumbai dated 02.12.2024 passed u/s. 144C(5) of the Act for AY 2015-16. Page | 1 Praful Arjun Rane 2. At the outset, our attention was drawn towards letter dated 08.09.2025 wherein the assessee has requested to withdraw the appeal. The operative portion of the letter extracted as under:-
“Sub: Appeal No.- ITA 6943/MUM/2024-PAN: AGXPR2983E AY: 2015-16 Personal hearing dt.11/09/2025.
With reference to above, please note that this Appeal was physically filed on JL.17/02/2025 and also filed online.on dt. 10/01/2025 Appeal No.1046/MUM/2025. Therefore there is duplication of same appeal.
Kindly, note that Appeal no.1046/MUM/2025. A.Y 2015-16 for same ground is already heard by ITAT Bench-1 on dt.12.08.2025 and order is awaited any day. Therefore, present Appeal before your honor bearing No. ITA 6943/MUM/2024 needs to be withdrawn,
Kindly do the needful and oblige.”
On the other hand, Ld. DR did not object to the said request of withdrawal.
Considering the contents of the letter as mentioned above, we allow the request of the assessee for withdrawing the present appeal.
In the result, the appeal filed by the assessee is dismissed as withdrawn.