Facts
The assessee filed an appeal against the order of the CIT(A). During the proceedings, the assessee's counsel stated that two appeals were inadvertently filed for the same assessment year and sought to withdraw the present appeal as another appeal for the same year was already filed.
Held
The Tribunal allowed the assessee's request to withdraw the appeal, noting the absence of objection from the Department's representative. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be withdrawn by the assessee when two appeals have been filed inadvertently for the same assessment year.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & MS. ASTHA CHANDRA
This appeal filed by the assessee is directed against the order dated 06.09.2024 of the Ld. CIT(A), Pune – 13 relating to assessment year 2016-17.
The Ld. Counsel for the assessee at the outset submitted that two appeals have been filed by the assessee for the same assessment year inadvertently and therefore, he wants to withdraw the present appeal since another appeal vide has also been filed.
In absence of any objection from the side of the Ld. DR, the request of the Ld. Counsel for the assessee seeking withdrawal of the appeal is allowed and the appeal is dismissed as “withdrawn”.
In the result, the appeal filed by the assessee is dismissed as “withdrawn”.
Order pronounced in the open Court on 31st January, 2025.
Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 31st January, 2025 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.