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Facts
The assessee filed an appeal against the order dated 30.10.2024. During the hearing, the assessee's AR filed a petition seeking withdrawal of the appeal due to an inadvertent error in filing the case with the wrong bench.
Held
The Tribunal noted that the Revenue did not oppose the assessee's request. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw an appeal filed with the incorrect bench and refile it with the correct bench.
Sections Cited
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Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha
O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 30.10.2024 passed by the Addl/JCIT(A), Madurai for the assessment year 2012-13. 2. When the appeal was taken up for hearing, the ld. AR Shri Sharad Kumar Patel, CA filed a petition on behalf of the assessee seeking permission for withdrawal of the appeal. The content in the above petition is reproduced as under: Sub: Appeal belonging to Mumbai Jurisdiction Ref:
1. 1. Submission made by us before the bench during the hearing on 10.03.2025 2. Appellant: MV Mercury Buildwell Pvt. Ltd.
3. PAN AAECM2162J 4. Assessment Year: 2012-13 5. Appeal Number: ITA 3061/Chny/2024 With reference to the above mentioned appeal, we are instructed to submit as under: Due to inadvertent error occurred during the appeal filing process, as detailed in the enclosed letters dated 10.01.2025 & 19.12.2024, which were submitted via email Chennai.bench@itat.nic.in on 23.01.2025 at 2.11 PM with request to transfer the case to Mumbai ITAT. However, as of 10.03.2025, no action has been taken on this matter. During the hearing before the Hon’ble ITAT Chennai Bench A (Court room 3) on 10.03.2025, we presented the issue before the Bench. As discussed during the proceedings, we requested that the case may be dismissed on this ground, allowing us to file an appeal before ITAT Mumbai Bench with a condonation request. In light of these circumstances, we request your goodself to present our submission before the Hon’ble Chennai Bench A during the hearing scheduled tomorrow at 10.30 AM to enable the Bench to take the necessary action.
3. The ld. DR Shri Shivanand K Kalakeri, CIT has not opposed the above submissions of the ld. AR. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.