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Facts
The assessee filed an appeal before the ITAT, Chennai, but later realized that the appeal should have been filed before the ITAT, Kolkata Benches, due to jurisdiction. The assessee requested to withdraw the current appeal.
Held
The Tribunal noted that the Assessing Officer has no objection to the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn for want of jurisdiction.
Key Issues
Whether the appeal filed before the Chennai benches of ITAT can be withdrawn and refiled before the Kolkata benches due to jurisdictional reasons.
Sections Cited
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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA
the order of the Ld. Addl/Joint Commissioner of Income Tax (Appeals)-4, Chennai [CIT(A)] dated 31.12.2024 for Assessment Year 2020-21.
During the course of virtual hearing, the Ld.AR for the assessee submitted that the assessee belongs to Kolkata; jurisdiction of this appeal pertains to Kolkata and therefore, requested for transfer of this appeal to ITAT., Kolkata Benches.
However, the learned AR for the assessee also submitted inadvertently the assessee has filed e-appeal before the ITAT., Chennai instead of ITAT., Kolkata. Therefore, the ld.AR for the assessee has requested that present appeal may be dismissed as withdrawn giving liberty to the assessee to file an appeal before ITAT, Kolkata Benches, which is having jurisdiction over the present appeal.
The Ld.DR has no objection for withdrawal of the appeal.
Having heard both the sides, we dismiss the appeal in-limine for want of jurisdiction, giving liberty to the assessee to file an appeal before the ITAT., Kolkata Benches.
In the result, appeal filed by the assessee is dismissed as withdrawn.