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Facts
The assessee filed an appeal against a CIT(A) order for AY 2015-16, which was itself a refiling after a previous appeal was withdrawn. The present appeal was filed with a delay of 2111 days. The assessee's AR sought to withdraw this appeal to pursue another pending appeal against an order passed under Section 154 of the Act.
Held
The Tribunal, acknowledging the assessee's intention to withdraw the appeal to pursue a different, pending appeal relating to a subsequent order, dismissed the current appeal as infructuous.
Key Issues
The primary issue was whether to dismiss the appeal as infructuous given the assessee's request to withdraw it and pursue a separate, pending appeal concerning a subsequent order under Section 154 for the same assessment year.
Sections Cited
143(3), 154
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Before: Shri S.S. Viswanethra Ravi & Shri Jagadish
O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 30.11.2018 passed by the ld. Commissioner of Income Tax (Appeals) 9(I/c), Chennai, for the assessment year 2015-16.
At the outset, we note that the assessee challenged the order of the ld. CIT(A) against the assessment passed under section 143(3) of the Income Tax Act, 1961 [“Act” in short] in and that was dismissed as withdrawn on the request of the assessee stating that 2 I.T.A. No.2872/Chny/24 the said appeal is not in order seeking to file a fresh appeal. Accordingly, this Tribunal, vide its order dated 15.06.2022 dismissed the appeal as withdrawn. Again, the assessee filed present appeal with a delay of 2111 days.
The ld. AR Shri K. Meenakshi Sundaram, ITP submits that the Assessing Officer, by following the directions of the ld. CIT(A) passed order under section 154 of the Act on 23.06.2021. The assessee challenged the same before the ld. CIT(A)/NFAC and is pending adjudication. He submits that the assessee intends to withdraw this appeal and pursue the appeal filed against the order dated 23.06.2021 passed under 154 r.w.s. 143(3) of the Act. Therefore, considering the submissions of the ld. AR and facts and circumstances of the case herein above, we dismiss this appeal as infructuous.