OSWALD RAPHAEL MISQUITTA,MUMBAI vs. ITO, INT TAX,WARD-3(2)(1), MUMBAI

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ITA 6515/MUM/2024Status: DisposedITAT Mumbai25 March 2025AY 2019-2020Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee permission to withdraw the mistakenly filed duplicate appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a final assessment order for A.Y. 2019-2020 under Section 144C(5). The counsel informed the Tribunal that this was a mistaken duplicate filing, as another appeal for the same assessment order was already pending before the same bench.

What were the issues?

Whether the assessee can be granted permission to withdraw an appeal that was mistakenly filed as a duplicate for the same assessment order.

Which sections of the Income-tax Act were involved?

Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘I‘ BENCH

For Appellant: Shri Bhupendra Shah
For Respondent: Shri Krishna Kumar, Sr.DR
Hearing: 25/03/2025Pronounced: 25/03/2025

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against final assessment order dated 29/03/2024, passed in pursuance of the directions given by the DRP vide order dated 05/12/2024 for the quantum of assessment passed u/s. 144C(5) for the A.Y.2019-2020.

2.

The ld. Counsel informed that by mistake assessee has filed two appeals in the same assessment order and other appeal is fixed for hearing before this Bench on 26/05/2025.

3.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 25th March, 2025.

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