GIRISH NARAPATCHAND KANUNGO,MUMBAI vs. INCOME TAX OFFICER 19(1)(3), MUMBAI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Assessee sought to withdraw the current appeal, stating it was filed due to an inadvertent mistake. The Revenue did not object to the withdrawal.
What were the facts?
The Assessee preferred an appeal against an order dated 27.02.2025. The Assessee had previously filed a manual appeal against the same assessment order which was dismissed. The Assessee mistakenly challenged a subsequent order instead of the original appeal order.
What were the issues?
Whether the Assessee can withdraw the appeal due to an inadvertent mistake in challenging the incorrect order.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 27.02.2025, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2010-11.
From this appeal it appears that the Assessee has challenged the order dated 27.12.2024 passed by the Ld. Commissioner, adjudicating assessment order dated 03.02.2016 u/s 143(3) r.w.s. 147 of the Act.
Whereas, from the impugned order {para no.3} it appears that the Assessee has also filed a manual appeal before the Ld. Commissioner-29, Mumbai challenging the same assessment order dated 03.02.2016 u/s 143(3) r.w.s. 147 of the Act, which was decided on 18.01.2017 and therefore the Ld. Commissioner by considering the peculiar fact “that the appeal filed electronically on 14.06.2016 becomes redundant and infructuous” dismissed the appeal of the Assessee.
The Assessee, on being asked clarified that because of inadvertent or wrong advice, instead of challenging the previous/original order dated 18.01.2017 passed by the Ld. Commissioner in the manual appeal, challenged the subsequent order dated 27.02.2024, whereby the appeal filed by the Assessee electronically against the same assessment order, has been dismissed and therefore on realizing inadvertent mistake which happened un-intentionally, the Assessee at this stage seeks liberty to withdraw this appeal, on the ground that he intends to challenge the original order.
The Ld. DR did not raise any objection, for withdrawal of this appeal.
Thus, the Assessee's appeal is dismissed as withdrawn. Order pronounced in the open court on 03.06.2025.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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