What did the Tribunal hold?

The Tribunal noted that the Departmental Representative had no objection to the withdrawal of the appeal. Consequently, the Tribunal permitted the assessee to withdraw the appeal, and the grounds of appeal were dismissed as withdrawn.

The assessee filed an appeal for Assessment Year 2016-17, which was heard ex-parte and an order was passed. Subsequently, the assessee filed a Miscellaneous Application which was allowed, recalling the ex-parte order. During the hearing, it was submitted that two appeals were inadvertently filed against the same order.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal due to inadvertent filing of multiple appeals against the same order.

Azam Ali Khan vs ITO | s.250 | ITAT Pune 2025

Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE

Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE

For Appellant: Shri C.V.Deshpande – AR

For Respondent: Shri Sandeep Sathe – JCIT(DR)

Hearing: 16/04/2025Pronounced: 24/04/2025

Assessee by Shri C.V.Deshpande – AR Revenue by Shri Sandeep Sathe – JCIT(DR) Date of hearing 16/04/2025 Date of pronouncement 24/04/2025 आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

This appeal filed by the assessee is against the order of ld.Commissioner of Income Tax(Appeals)[NFAC], passed under section 250 of the Income Tax Act, 1961, dated 19.07.2023 for Assessment Year 2016-17.

The assessee filed Miscellaneous Application against the order in MA No.18/PUN/2024 and MA No.26/PUN/2024. The said MA was allowed vide order dated 18.02.2025 recalling the ex-parte order dated 27.02.2024 in . Accordingly, the said came up for hearing today on 16.04.2025.

3. At the outset of hearing, ld.Authorised Representative submitted that in compliance of removal of defect notified by the registry, assessee has inadvertently filed two appeals against the impugned order of ld.CIT(A)[NFAC] vide order dated 19.07.2023. Therefore, ld.AR for the assessee requested that the present appeal in may kindly be permitted to be withdrawn.

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Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.

In view of the above, we permit to withdraw the appeal of the assessee. Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 24th April, 2025.

AZAM ALI KHAN,PUNE vs. INCOME TAX OFFICER WARD 11(1) , PMT BUILDING SHANKARSETH ROAD

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