GEETHA PONKANTHAPERUMAL,NAGERCOIL vs. ITO, WARD-1,, NAGERCOIL

आयकर अपीलीय अिधकरण, ‘ए’
यायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH: CHENNAI

ी एबी टी. वक
, ाियक सद एवं
एवं
एवं
एवं

ी अिमताभ शुा, लेखा सद के सम

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.522/Chny/2025
िनधारण वष/Assessment Year: 2018-19

Geetha Ponkathaperumal,
34-C, Melasoorankudi, Erumbukadu
B.O., Erumpukadu,
Rajakkamangalam Road,
Kanyakumari-629 004. v.
The ITO,
Ward-1,
Nagercoil.
[PAN: ALIPP 5741 L]

(अपीलाथ/Appellant)

(यथ/Respondent)

अपीलाथ क ओर से/ Appellant by :
Mr.R.S. Lakshmi Narayana,
Advocate
यथ क ओर से /Respondent by :
Mr.N. Rajkumar, Addl.CIT
सुनवाईकतारीख/Date of Hearing
:
15.05.2025
घोषणाकतारीख /Date of Pronouncement
:
11.06.2025

आदेश / O R D E R
PER ABY T. VARKEY, JM:

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 11.12.2024 for the Assessment Year (hereinafter referred to as "AY”) 2018-19. 2. At the outset, it is noted that the Ld.AR of the assessee has filed an application for withdrawal of the appeal since it is duplicate copy of ITA No.522 /Chny/2025 (AY 2018-19)
Geetha Ponkathaperumal
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appeal. According to the Ld.AR, the present appeal No.522/Chny/2025
has been inadvertently filed and is duplicate copy of the appeal numbered as ITA No.382/Chny/2025 for AY 2018-19. And brought to our notice that the same was filed in respect of the same cause of action and ITA
No.382/Chny/2025 for AY 2018-19 has already been heard by this Tribunal on 23.04.2025 and therefore, assessee seeks withdrawal of this duplicate appeal; and the Ld.DR doesn’t oppose the proposal of assessee.
3. In the light of the aforesaid submission, we note that the assessee had filed another appeal against the same cause of action i.e. against the order of the Ld.CIT(A) dated 11.12.2024 for AY 2018-19 which was numbered as ITA No.382/Chny/2025 and the same has already been heard by this Tribunal on 23.04.2025. Therefore, this duplicate appeal is treated to be infructuous and allowed to be withdrawn.
4. In the result, assessee is allowed to withdraw the captioned appeal being infructuous.

Order pronounced on the 11th day of June, 2025, in Chennai. (अिमताभ शुा)
(AMITABH SHUKLA)
लेखा सदय/ACCOUNTANT MEMBER (एबी टी. वक
)
(ABY T. VARKEY)
याियक सदय/JUDICIAL MEMBER
चे ई/Chennai,
!दनांक/Dated: 11th June, 2025. TLN

ITA No.522 /Chny/2025 (AY 2018-19)
Geetha Ponkathaperumal
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आदेश क ितिलिप अ$ेिषत/Copy to: