Loading judgment…
Facts
The Revenue's appeal was against the order of the Commissioner of Income Tax (Appeals). During the hearing, the Ld.CIT-DR presented a letter requesting withdrawal of the appeal.
Held
The Tribunal considered the letter requesting withdrawal and, after hearing the Ld.CIT-DR, dismissed the appeal as withdrawn.
Key Issues
Whether the appeal filed by the Revenue should be withdrawn as per the request presented by the Ld.CIT-DR.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R. RAGHUNATHA
O R D E R
PER S.R. RAGHUNATHA, ACCOUNTANT MEMBER:
This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27.01.2023 for the assessment year 2013-14
At the time of hearing, the Ld.CIT-DR drew our attention to a letter dated 02.04.2025 filed by the Income Tax Officer, O/o CIT DR(ITAT), ‘C’- Bench requesting for withdrawal of the appeal, which reads as under:-
Department, has to file an appeal in the case M/s. Allahabad Bank before ITAT, Kolkata Bench, since, the Hon'ble ITAT Chennai by its order dated04.12.2024 dismissed the appeal of the Revenue by stating that the jurisdiction of this case is before the Kolkata ITAT. However, inadvertently an appeal was filed before Hon'ble ITAT Chennai. Thus, an Appeal has been correctly filed before ITAT, Kolkata Bench which is numbered as ITA 190/KOL/2025. Hence, it is requested that the appeal filed in this case having ITA 137/CHNY/2025 which is posted for hearing on 07/04/2025 tentatively may be considered as withdrawn.”
After hearing ld. CIT-DR and going through the petition, we dismiss the appeal as withdrawn.
In the result, the appeal filed by the revenue is dismissed as 3. withdrawn.
Order pronounced in the open court at the time of hearing on 7th April, 2025.