Facts
The assessee had inadvertently filed the same appeal twice, leading to duplication of appeals. The assessee's counsel requested permission to withdraw the current appeal as it was a duplicate.
Held
The Tribunal allowed the assessee's request to withdraw the appeal. The grounds of appeal were dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw a duplicate appeal filed before the tribunal.
Sections Cited
12A(1)(ac), 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
आयकर अपील सं. / Assessment Year: 2022-23 Jagdish Krishna Educational V The CIT Exemption, Society, s Pune. H.No.103, Building No.2, Omkar, Rahnal – 421302. Bhiwandi. Maharashtra. PAN: AABAJ8221E Appellant/ Assessee Respondent / Revenue Assessee by Smt. Deepa Khare –AR Revenue by Shri Amol Khairnar – CIT(DR) Date of hearing 22/04/2025 Date of pronouncement 23/04/2025 आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the assessee is against the order of ld.Commissioner of Income Tax(Exemption)-Pune passed under section 12A(1)(ac) of the Income Tax Act, 1961; dated 28.03.2024.
The ld.AR for the assessee submitted that against the order of ld.Commissioner of Income Tax(Exemption), dated 28.03.2024, assessee had inadvertently filed the same appeal twice which leads to duplication of appeals i.e. & . The ld.AR bring to the Tribunal’s attention that this appeal is duplicate i.e.ITA No.1112/PUN/2024. 2.1 The Ld.Counsel further requested that the appeal is duplicate and therefore, kind permission may be granted to withdraw the present appeal in ITA No.1112/PUN/2024. 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Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.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 Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.