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Facts
The assessee inadvertently filed a second appeal (ITA No. 574/Hyd/2025) against an order for A.Y. 2021-22, when an original appeal (ITA No. 500/Hyd/2025) for the same order was already pending. The assessee filed a petition to withdraw the duplicate appeal.
Held
The Tribunal noted that the second appeal was a duplicate filing. Since the assessee wished to proceed with the original appeal and the Departmental Representative had no objection, the Tribunal permitted the withdrawal of the present appeal.
Key Issues
Whether a duplicate appeal filed by the assessee can be withdrawn.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad
Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA
आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed by M/s. Primary Agriculture Co-operative Society (“the assessee”), feeling aggrieved by the order passed by the Learned Addl/JCIT (A)-2, Mumbai (“Ld. First Appellate Authority”), dated 18.02.2025 for the A.Y. 2021-22.
At the outset, it is observed that the present appeal has been inadvertently filed, as another appeal against the same impugned order had already been filed by the assessee, which is registered as ITA No. 500/Hyd/2025. On realising this duplication, the assessee has filed a petition seeking withdrawal of the present appeal, and it was prayed that the Tribunal may permit the same.
The learned Departmental Representative (“Ld. DR”) submitted that he has no objection to the withdrawal of the present appeal, as the same relates to duplicate filing against the same order.
We have perused the withdrawal petition filed by the assessee which is to the following effect :
“ Petition Requesting Correction in Duplication of ITA Numbers The appellant respectfully submits the following :
On perusal of above, it is evident that the assessee has already filed an appeal against the same impugned order dated 18.02.2025, which is pending before this Tribunal as ITA No. 500/Hyd/2025. Accordingly, the present appeal is a duplicate appeal. Since the assessee intends to keep alive and withdraw the present appeal, and the Ld. DR has also not objected, we are inclined to permit the withdrawal.
In the result, the appeal of the assessee is dismissed being withdrawn.
Order pronounced in the open Court on 30th June, 2025.