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Facts
The assessee preferred an appeal against an order of the National Faceless Appeal Center (NFAC). The appeal was filed beyond the limitation period and the assessee sought withdrawal, stating it was a duplicate of a previously filed appeal involving the same impugned order.
Held
The Tribunal noted that the appeal was time-barred and the assessee requested its withdrawal as it was a duplicate of another appeal, which was sub-judice. The Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn when it is time-barred and stated to be a duplicate of a pending appeal.
Sections Cited
250
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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 19.02.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18.
Though the appeal is time barred by 100 days and the Assessee has not filed any petition for condonation of delay but the Assessee seeks withdrawal of this appeal being duplicate of appeal wherein the same impugned order dated 19.02.2024 as involved in the instant case, is sub-judice.
The Ld. D.R. did not refute the aforesaid factual aspect.
Considering the aforesaid facts and circumstances, this appeal is dismissed as withdrawn.
Order pronounced in the open court on 16.01.2025.