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Facts
The assessee filed an appeal against an order passed by NFAC for A.Y. 2015-16. During the hearing, the assessee's AR requested to withdraw the appeal as they had mistakenly filed two appeals for the same assessment year and order.
Held
The Tribunal noted that the assessee had indeed filed two appeals for the same order and assessment year, deeming the present appeal duplicate and not maintainable. The appeal was dismissed as withdrawn.
Key Issues
Whether an appeal filed as a duplicate and not maintainable should be dismissed as withdrawn.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘C’ BENCH
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 18/10/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s.143(3) for the A.Y.2015-16.
At the time of hearing, the Ld. AR requested for the withdrawal of the present appeal on the ground that by mistake assessee has filed two appeals.
After having heard the counsels for both the parties, we found that assessee had inadvertently filed two appeals against the same order passed by the CIT(A) in respect of same Assessment Year. Therefore keeping in view the facts we dismiss the present appeal bearing A.Y: 2015- 16 as the same being duplicate and thus, not maintainable.
In the result the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced on 21st July, 2025.