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Facts
The assessee filed an appeal against the order of the CIT(A). The assessee also informed the tribunal that they had filed a similar appeal before the Chennai Bench, which was wrongly filed before the Mumbai Bench.
Held
The tribunal noted that the assessee requested to withdraw the appeal filed before the ITAT Mumbai as it was wrongly filed. The Departmental Representative did not oppose the withdrawal.
Key Issues
Whether the assessee can withdraw an appeal filed before the tribunal and if the appeal was wrongly filed.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “H”, MUMBAI
Before: SHRI SANDEEP GOSAIN & SHRI AMARJIT SINGH
O R D E R
PER AMARJIT SINGH, ACCOUNTANT MEMBER:
This appeal filed by the assessee is directed against the order u/s 250 of the I.T. Act, 1961 passed by the ld. CIT(A) – 51, Mumbai dated 21.11.2024.
Heard both the sides and perused the material on record. Before us, the assessee filed submission vide letter dated 05.01.2025 that assessee has already filed an appeal in physical form with the Chennai Bench of the Income Tax Appellate Tribunal and has been allotted the appeal no. ITTPA 99/CHNY/2024. The assessee has also enclosed the copy of acknowledgement in support of his submission that similar appeal has already been filed by the assessee before the Chennai Bench and the same is fixed for hearing on 26.02.2025. The Transunion Global Technology Center LLP A.Y. 2021-22 assessee explained that this appeal before the ITAT Mumbai was wrongly filed, therefore, requested to withdraw the appeal filed before the ITAT Mumbai.
The ld. DR was fair enough not to oppose the withdrawal of the impugned appeal by the assessee.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 11.02.2025.