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Facts
The assessee inadvertently filed two appeals against a revision order, one in physical form and another electronically. The electronic appeal was registered as ITA No. 3257/Mum/2025, while the physical appeal was registered as ITA No. 3272/Mum/2025. The assessee sought permission to withdraw the instant appeal, considering it a duplicate.
Held
The Tribunal acknowledged the submission that the present appeal was a duplicate filing. Consequently, the Tribunal found no reason to keep the appeal pending and dismissed it as withdrawn.
Key Issues
Whether the assessee should be permitted to withdraw a duplicate appeal filed inadvertently.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “A” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI SANDEEP SINGH KARHAIL
ORDER PER OM PRAKASH KANT, AM
This appeal by the assessee is directed against revision order dated 25.03.2025 passed by the Ld. Principal Commissioner of Income-tax, Mumbai – 3 [in short ‘the Ld. PCIT’] for assessment year 2019-20.
At the very threshold, the learned counsel appearing on behalf of the assessee submitted that against the aforesaid impugned order, the assessee had inadvertently filed two appeals inadvertently filed two appeals— —one in physical form and another through electronic filing. The appeal filed form and another through electronic filing. The appeal filed form and another through electronic filing. The appeal filed electronically has been registered as electronically has been registered as electronically has been registered as ITA No. 3257/Mum/2025, while while while the the the present present present appeal appeal appeal stands stands stands registered registered registered as as as ITA ITA ITA No. No. No. 3272/Mum/2025. The learned coun 3272/Mum/2025. The learned counsel submitted that the instant sel submitted that the instant appeal is a duplicate and, therefore, the assessee seeks permission appeal is a duplicate and, therefore, the assessee seeks permission appeal is a duplicate and, therefore, the assessee seeks permission to withdraw the same. to withdraw the same.
2.1 In view of the aforesaid submission and the request made on In view of the aforesaid submission and the request made on In view of the aforesaid submission and the request made on behalf of the assessee, we find no reason to keep the present appeal behalf of the assessee, we find no reason to keep the present appeal behalf of the assessee, we find no reason to keep the present appeal pending. Accordingly, the appeal, being a duplicate, is dismissed as nding. Accordingly, the appeal, being a duplicate, is dismissed as nding. Accordingly, the appeal, being a duplicate, is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed. In the result, the appeal of the assessee is dismissed. In the result, the appeal of the assessee is dismissed.