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Facts
The assessee, Rekha Rani Sur, filed an appeal against an order of the National Faceless Appeal Centre for AY 2017-18. During the hearing, the assessee's counsel informed the Tribunal that a co-ordinate Bench had already decided a similar appeal in the assessee's own case for the same assessment year and requested to withdraw the current appeal.
Held
The Tribunal, noting that the impugned appeal had already been decided by a co-ordinate Bench and with the consent of the Departmental Representative, allowed the assessee's request and dismissed the appeal as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn given a prior decision by a co-ordinate Bench on the same matter and the assessee's request for withdrawal.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 18.07.2024 for the AY 2017-18.
At the time of hearing, the ld. Counsel for the assessee submitted before us that the impugned appeal has already been decided by the co-ordinate Bench vide order dated 20th December, 2024, in the assessee’s own case in for A.Y. 2017-18 and therefore, prayed that the assessee may be allowed to withdraw this appeal.
The ld. DR fairly consented for the same.
Accordingly, we dismiss this appeal of the assessee as withdrawn.
Order pronounced in the open court on 17.03.2025.