UMBRELLA HOSPITALITY PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI

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ITA 1447/MUM/2025Status: DisposedITAT Mumbai04 June 2025AY 2015-16Bench: SHRI SAKTIJIT DEY (Vice President), SHRI NARENDRA KUMAR BILLAIYA (Accountant Member)5 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, noting that the Departmental Representative had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order pertaining to Assessment Year 2015-16. The assessee's counsel, on instructions, sought to withdraw the appeal, stating it was filed erroneously for AY 2015-16 instead of AY 2016-17.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal due to an inadvertent filing error.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, VP & SHRI NARENDRA KUMAR BILLAIYA, AM

For Appellant: Shri Yogesh Joijode
For Respondent: Shri Vikas K Suryawanshi
Hearing: 04.06.2025Pronounced: 04.06.2025

O R D E R Per Saktijit Dey, VP:

This is an appeal by the assessee against order dated 31.12.2024 of first appellate authority, pertaining to assessment year (A.Y.) 2015-16.

2.

When the matter was called out, at the outset, learned counsel appearing for the assessee, on instructions, submitted that the assessee may be permitted to withdraw the present appeal. A letter dated 03.06.2025, in this context was also furnished before the Bench. The contents of the said letter are as under: Sub.: Withdrawal of ITAT appeal no. ITA 1447/Mum/2025 for A.Y. 2015-16 The aforesaid assessee appeal for the aforesaid assessment year is fixed for hearing before the Hon’ble “F” bench on 04.06.2025. With reference to the above and we would like to informed you that ITAT appeal for AY 2015-16 wrongly filed twice, so we request you to kindly withdrawal ITAT Appeal bearing no. ITA 1447/Mum/2025 for A.Y. 2015-16. It is submitted that your assessee intended to file this present appeal before Hon’ble ITAT Mumbai for A.Y. 2016-17, however, due to inadvertent error, your assessee uploaded all the (AY 2015-16) Umbrella Hospitality Private Limited vs. Asst. CIT details/documents relating to A.Y. 2015-16. Due to such error, your assessee intends to withdraw this present appeal and a appeal for A.Y. 2016-17 was filed separately at a letter date. It is submitted that a letter to this effect was also filed at ITAT on 07.03.2025 and copy of the same is enclosed for your honour’s record. Hope your honour will do the needful in the matter and oblige. Thanking you, Yours faithfully For Umbrella Hospitality Private Limited Sd/- Authorized Signatory CC: Departmental Representative 3. The learned Departmental Representative ('ld. DR' for short) did not express any objection to assessee’s request for withdrawal of the appeal.

4.

In view of the aforesaid, we are inclined to permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.

5.

In the result, the appeal is dismissed.

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