RED HAT INDIA PVT. LTD.,MUMBAI vs. ADDLL/JT./DY./ACIT/ ITO, NFAC -DELHI, DELHI

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ITA 1706/MUM/2022Status: DisposedITAT Mumbai21 November 2022AY 2017-182 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the final assessment order. During the hearing, the assessee's representative requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to the inadvertent filing of a duplicate appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J” BENCH, MUMBAI

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Rohit sutar
For Respondent: Ms. Vatsalaa Jha

Date of Hearing – 07/09/2022 Date of Order – 21/11/2022

O R D E R PER SANDEEP SINGH KARHAIL, J.M.

The present appeal has been filed by the assessee challenging the impugned final assessment order dated 28/02/2022, passed under section 143(3) r/w section 144C(13) r/w section 144B of the Income Tax Act, 1961 (‘the Act’), pursuant to the directions dated 20/01/2022, issued by the learned Dispute Resolution Panel under section 144C of the Act, for the assessment year 2017–18.

2.

During the hearing, at the outset, the learned Authorised Representative appearing for the assessee prayed for the withdrawal of this appeal on the Red Hat India Pvt. Ltd. ITA No.1706/Mum./2022 basis that it is a duplicate appeal, which has been inadvertently filed by the assessee and another appeal, being of 2022, against the same impugned order is pending consideration before the Tribunal.

3.

In view of the above, we accept the request of the assessee to withdraw the present appeal.

4.

In the result, the present appeal by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 21/11/2022

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