PRAFUL ARJUN RANE ,MUMBAI vs. ITO INT TAX WARD 4(1)(1), MUMBAI

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ITA 6943/MUM/2024Status: DisposedITAT Mumbai12 September 2025AY 2015-16Bench: SHRI VIKRAM SINGH YADAV (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 allowed the assessee's request to withdraw the appeal, as the Departmental Representative (DR) did not object.

What were the 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.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal due to duplication and pendency of a similar matter.

Which sections of the Income-tax Act were involved?

Section 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

For Appellant: Shri Bhupend Shah, Ld
For Respondent: Shri Krishna Kumar, Ld
Pronounced: 12.09.2025

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.

1.

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.

2.

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 Therefore, present Appeal before your honor bearing No. ITA 6943/MUM/2024 needs to be withdrawn,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.”

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.

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