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Facts
The assessee filed an appeal against the order of the CIT(A) for the assessment year 2016-17. The assessee also filed duplicate appeals and another appeal against the same order.
Held
The Tribunal permitted the assessee to withdraw the duplicate appeal as another appeal against the same order was already filed and pending. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw a duplicate appeal when another appeal against the same order is already filed.
Sections Cited
AI-generated summary — verify with the full judgment below
Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha
Year: 2016-17 M. Ramesh Jewellers, Vs. The Income Tax Officer, No. 60, Sannathi Street, Ward 2, Thirukoyilur – 605 757. Villupuram. [PAN:ABAFM1329F] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. Shree Harini, Advocate for Shri R. Vijayaragahavan, Advocate ��थ� की ओर से/Respondent by : Shri N. Rajakumar, Addl. CIT सुनवाई की तारीख/ Date of hearing : 28.08.2025 घोषणा की तारीख /Date of Pronouncement : 28.08.2025 आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 26.12.2024 passed by the ld. Commissioner of Income Tax (Appeals)-18, Chennai for the assessment year 2016-17.
The ld. AR Ms. Shree Harini, Advocate, by filing a memo dated 28.08.2025, submits that the assessee filed duplicate appeals against the order of the ld. CIT(A) and another appeal against the same impugned order is numbered as and adjourned the hearing on 18.09.2025. She submits that the captioned appeal, being duplicate, may be permitted to withdraw the same. The ld. DR Shri N. Rajakumar, Addl. CIT did not raise any objection. Being so, the appeal filed by the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed. Order pronounced on 28th August, 2025 at Chennai.