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Facts
The assessee preferred an appeal against the order of the CIT(A) for AY 2017-18. The appeal was e-filed and transferred to the Kolkata bench. The assessee had also filed a similar appeal before the Amritsar bench.
Held
The assessee requested to withdraw the appeal before the Kolkata bench due to a technical issue and because the jurisdiction for the case lies with the Amritsar bench. The tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal due to prior filing before another jurisdictional bench and technical transfer issues.
Sections Cited
143(1)(a), 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the CIT (A), Kolkata (hereinafter referred to as the “Ld. CIT(A)”] dated 28.06.2024 for the AY 2017-18.
At the outset, Ld. Counsel for the assessee vide letter dated 10.07.2025 has requested before the Bench to withdraw the instant appeal, which read as under: -
”
Accordingly we dismiss the appeal of the assessee as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 30.07.2025.