Facts
The assessee filed an appeal against the order of the CIT(E) for AY 2025-26. The assessee later sought to withdraw the appeal, stating that they had mistakenly selected the wrong jurisdiction (Pune instead of Thane) while filing the appeal online.
Held
The Tribunal accepted the assessee's request for withdrawal of the appeal, noting that the Assessing Officer's jurisdiction was mistakenly selected. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw an appeal due to a mistake in selecting the Assessing Officer's jurisdiction during online filing.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA
आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated 17.12.2024 of the Ld. Commissioner of Income Tax (Exemption), Pune pertaining to Assessment Year 2025-26.
None appeared for the assessee when the matter was called for hearing on 10.03.2025. It was however brought to the notice of the Bench that the assessee has filed an application seeking withdrawal of the captioned appeal.
The assessee has filed an application dated 28.02.2025 requesting for withdrawal of the appeal on the ground that while filing the said appeal on the ITAT Portal, the assessee had mistakenly selected the jurisdiction of the Assessing Officer (AO) as Pune, whereas the actual jurisdiction is Thane.
The Ld. DR has no objection for withdrawal of the appeal.
In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 10th March, 2025.