GIRISH NARAPATCHAND KANUNGO,MUMBAI vs. INCOME TAX OFFICER 19(1)(3), MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRYAssessment Year: 2010-11
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. 2. 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.
Mr. Girish Narapatchand Kanungo
2
3. 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Thus, the Assessee's appeal is dismissed as withdrawn.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. (NARENDER KUMAR CHOUDHRY) JUDICIAL MEMBER
* Kishore, Sr. PS
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.