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Facts
The assessee filed an appeal against an order dated 18.12.2025 for assessment year 2019-20. The assessee subsequently filed an application to withdraw the appeal, citing the submission of documents for the same appeal electronically and physically, leading to a potential duplication of proceedings.
Held
The Tribunal allowed the assessee's application to withdraw the appeal. The learned Departmental Representative had no objection to the prayer.
Key Issues
Whether the assessee should be permitted to withdraw the appeal due to the filing of separate electronic and physical appeals for the same assessment year, to avoid duplication of proceedings.
Sections Cited
250, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
O R D E R
Per Makarand V. Mahadeokar, AM:
This is an appeal by the assessee against order dated 18.12.2025 of first appellate authority, pertaining to assessment year (A.Y.) 2019-20.
The assessee has filed application dated 06.03.2026, seeking permission to withdraw the appeal. The contents of the said letter are as under:
SUB: WITHDRAWAL OF APPEAL With reference to above, I had filed an appeal against the order passed u/s 250 of Income Tax Act, 1961 dated 18.12.2025 for AY 2019-20 before the Hon'ble Income Tax Appellate Tribunal. The appeal was initially filed electronically on 06.02.2026 (Appeal No: 1364/Mumbai/2026). Subsequently, the following documents were submitted physically on 10.02.2026 in connection with the same appeal-
1. 1. 1. 1. Form 36 (in triplicate). 2. Grounds of Appeal (in triplicate). 2 3. Acknowledgement for the ITAT appeal filed online (in triplicate).
4. Copy of order of CIT (Appeals) in triplicate (including certified true copy).
Dinku Mukandlal Shah vs. ITO 5. Copy of Assessment Order u/s. 147 of the Income-tax Act, 1961 in triplicate (including certified true copy). 6. Form 35 along with Grounds of appeal and statement of facts filed before first appellate authority (in triplicate).
7. Tribunal filing fee challan of Rs. 10,000/- (in triplicate). 7
8. Original Letter of Authority. Following are the details of the Appeal filed for AY 2019-20 Sr. No Assessment Year Appeal No Date of Filing Mode 1 AY 2019-20 1364/Mumbai/2026 06.02.2026 Electronically 2 AY 2019-20 1448/Mumbai/2026 10.02.2026 Physically I would like to inform you that submissions mentioned above belong to the same appeal;however they are treated as two separate appeals by the Tribunal. in order to avoid duplication of proceedings, I hereby request you to withdraw the appeal filed physically on 10.02.2026 (Appeal No: 1448/Mumbai/2026), while the electronically filed appeal bearing Appeal No. 1364/Mumbai/2026 may kindly be retained on record. Kindly consider the request for withdrawal and oblige. I trust you will find the request to withdraw in order. Thanking you, Yours Faithfully,
The learned Departmental Representative (ld. DR for short) has no objection to the assessee’s prayer.
In view of the aforesaid, we are inclined to permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.