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Facts
The assessee filed physical appeals before the Income Tax Appellate Tribunal against orders from the National Faceless Appeal Centre for Assessment Years 2016-17 and 2018-19. The assessee subsequently submitted a letter stating that these physical appeals were duplicates of appeals already filed electronically and requested to withdraw them.
Held
During the hearing, no one appeared for the assessee, but the withdrawal letter was on record. The Departmental Representative had no objection to the withdrawal. Consequently, the Tribunal allowed the withdrawal request and dismissed both appeals as 'withdrawn'.
Key Issues
Whether duplicate physical appeals, filed in addition to electronically filed appeals for the same assessment years and issues, should be allowed to be withdrawn upon the assessee's request.
Sections Cited
250
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD
आदेश / ORDER
The captioned appeals at the instance of assessee pertaining to Assessment Years 2018-19 and 2016-17 are directed against the separate orders dated 27.11.2024 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income Tax Act, 1961 ( in short ‘the Act’) which inturn arising out of respective Assessment orders.
When the appeals were called for none appeared on behalf of the assessee. However, assessee has filed a letter dated 13.08.2025 seeking withdrawal of the appeals filed by it. The contents of the said letter reads as under :
“These are two appeals filed by the appellant society in physical mode for A.Y.2016-17 and 2018-19. The same appeals for A.Y.2016-17 and 2018-19 were also filed electronically before Hon'ble ITAT which are allotted & 1598/ PUNE/2025 and the same are now fixed for hearing before Hon'ble SMC Bench on 07.10.2025.
It is submitted that the present appeals fixed on 14.08.2025 are duplicate appeals filed in physical mode which have been allotted separate the Registry. Therefore, the appellant may be permitted to withdraw these two duplicate appeals. The assessee will be grateful if the adjournment is granted.”
Ld. Departmental Representative has no objection for withdrawal of appeals. Therefore, both the appeals are dismissed as ‘withdrawn’.
In the result, both the appeals of the assessee are dismissed.
Order pronounced in the open court on this 14th day of August, 2025.