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Facts
The assessee filed an appeal against an order passed under Section 147 r.w.s 144B. Subsequently, the Authorized Representative informed the Tribunal that the appeal was a duplicate filing, as another appeal concerning the same matter was already active, and requested to withdraw the present appeal.
Held
The Tribunal, noting the assessee's request for withdrawal due to duplicate filing and the lack of objection from the Departmental Representative, granted permission for the withdrawal of the appeal.
Key Issues
Withdrawal of a duplicate appeal filed by the assessee before the Income Tax Appellate Tribunal.
Sections Cited
147, 144B
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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad
करदाताका""त"न"ध"व/ : No Representation Assessee Represented by राज"वका""त"न"ध"व/ : Shri S. Arun Kumar, Sr. AR Department Represented by सुनवाईसमा"तहोनेक""त"थ/ : 08/12/2025 Date of Conclusion of Hearing घोषणा क" तार"ख/ : 08/12/2025 Date of Pronouncement ORDER
PER RAVISH SOOD, JM:
The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, (NFAC), Delhi, dated 13/08/2025, which in turn arises from the order passed by the Assessing Officer (for short, “A.O.”) under Section 147 r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”) dated 28/11/2023. 2 Peda Subba Rao Unnam vs. ITO 2. Before us, there was no representation on behalf of the assessee to present the case. However, at the threshold of the hearing of the appeal, we observed from the record that Shri G. Srinivasa Rao, Chartered Accountant, the Authorized Representative for the assessee appellant had filed a letter, dated 05/12/2025 (copy placed on record) wherein it was submitted that “An appeal against the very same appellate order passed by the CIT(A), NAFC is pending before Hon’ble ITAT, SMC Bench, Hyderabad vide which is active. Therefore, the appellant is not willing to pursue the duplicate appeal vide Hon’ble Bench to withdraw the same”. The Ld.AR’s letter, dated 05/12/2025 (supra) seeking withdrawal of the aforesaid appeal, is reproduced, as under :
Per contra, the Ld. DR did not raise any objection to the seeking of withdrawal of the appeal by the assessee appellant.
3 Peda Subba Rao Unnam vs. ITO 3. Considering the aforesaid facts, we herein grant liberty to the assessee appellant to withdraw the captioned appeal.
Resultantly, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 08th December, 2025. S S /- d/- (मधुसूदन साव"डया) (रवीश सूद) (MADHUSUDAN SAWDIA) (RAVISH SOOD) लेखासद"य/ACCOUNTANT MEMBER "या"यकसद"य/JUDICIAL MEMBER d/- Hyderabad, dated 08.12.2025. OKK/sps आदेशक"""त"ल"पअ"े"षत/ Copy of the order forwarded to:- 1. "नधा"रती/The : Peda Subba Rao Unnam, H.No.2-55, Umamaheswarapuram, Mundlamuru, Assessee Ongole, Andhra Pradesh-523265. 2. राज"व/ : Income Tax Officer, Ward-1, Ongole. The Revenue 3. The Principal Commissioner of Income Tax, 4. "वभागीय""त"न"ध, आयकरअपील"यअ"धकरण /DR,ITAT, Hyderabad.