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Facts
The assessee filed six appeals against the orders of the CIT(A). During the hearing, no one appeared on behalf of the assessee, who had requested to withdraw the appeals due to an inadvertent allotment of duplicate appeal numbers and different hearing dates.
Held
The Tribunal noted that the appeals were duplicate and permitted the assessee to withdraw them. The grounds of appeal were dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw the appeals when duplicate appeal numbers have been allotted, and if the appeals should be dismissed as withdrawn.
Sections Cited
250, 1961
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Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE
Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE
ORDER PER BENCH : This bunch of six appeals filed by the assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeal)/[NFAC], passed under section 250 of the Income Tax Act, 1961 dated 21.02.2025, 20.02.2025 for the Assessment Years 2020-21, 2021-22, 2022-23 respectively.
ITA Nos.1164 to 1169/PUN/2025 [A]
At the outset of hearing, no one appeared on behalf of the assessee. The assessee had filed appeal against ld.CIT(A)’s order twice, once Electronically and another Physically. Therefore, assessee submitted a letter and requested to withdraw these six appeals stating that inadvertently two appeal numbers have been allotted two different appeals, therefore requested to withdraw these six appeals as under : to 1169/PUN/2025 [A] Submission of ld.DR : 3. On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeals of assessee are dismissed as withdrawn.
ITA Nos.1164 to 1169/PUN/2025 [A]
In view of the above, since these are duplicate appeals, we permit to withdraw all the six appeals of the assessee. Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.
In the result, all six appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 11th June, 2025.