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Facts
The assessee filed an appeal against an assessment order. The assessee's AR submitted that duplicate appeals were filed (electronically and physically), and prayed to withdraw the present electronic appeal. The revenue had no objection.
Held
The Tribunal allowed the assessee to withdraw the present appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal filed electronically due to inadvertent filing of duplicate appeals.
Sections Cited
254(1), 143, 144C(13)
AI-generated summary — verify with the full judgment below
Eviden India Private Limited v. DCIT – 14(1)(1) Room No. 432, 4th Floor (formerly known as Atos India Private Limited) Aayakar Bhavan Unit No. 1402 & 1403, Supremus, E Wing M.K. Marg - 400020 I Think Techno Campus, Kanjurmarg East Maharashtra Mumbai – 400042, Maharashtra PAN No. AAACO2461J (APPELLANT) (RESPONDENT) Assessee Represented by : Ms. Kinjal Patel CA Department Represented by : Shri Ajey Kumar Ojha, Sr.DR Date of Conclusion of hearing : 29.04.2025 Date of Pronouncement of Order : 29.04.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER;
The appeal by the assessee is directed against the assessment order passed under section 143rws 144C(13) dated 22.10.2024, passed in pursuance of directions of Dispute Resolution Panel (DRP).
This appeal was listed for hearing on 29.04.2025, the Learned Authorised Representative (Ld.AR) of the assessee submitted that due to inadvertence assessee has filed duplicate appeals i.e., once electronically and thereafter physically, both appeals are listed separately. Thus, the Ld.AR of the assessee prayed that assessee may be allowed to withdraw the appeal filed electronically i.e., in the present appeal. Other appeal of the assessee being is listed for hearing on 01.05.2025.
On the other hand, learned senior departmental representative (Sr. DR) for the Revenue has no objection if appeal of the assessee is allowed to withdraw and appeal dismissed as withdrawn.
Eviden India Private Limited 4. Considering the prayer of the Ld.AR of the assessee, assessee is allowed to withdraw the present appeal. Resultantly, appeal is dismissed as withdrawn. No order as to costs. 5. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 29th April, 2025. Sd/-/- Sd/-/- GIRISH AGRAWAL PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER