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Facts
The assessee filed an appeal against the order of the Ld. Addl./JCIT. Subsequently, the assessee filed an application to withdraw the appeal, stating it was inadvertently filed in the wrong jurisdiction.
Held
The Tribunal noted that the assessee had filed an application to withdraw the appeal due to an incorrect jurisdiction and that the Department had no objection. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal due to filing in the wrong jurisdiction.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, PUNE
Before: MS. ASTHA CHANDRA & SHRI DR. DIPAK P. RIPOTE
आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated 28.10.2024 of the Ld. Addl./JCIT (A)-1, Jaipur pertaining to Assessment Year 2020-21.
The assessee has filed an application to withdraw the appeal. The relevant extract of the application reads as under : “We are writing in reference to the aforementioned appeal, filed on 23.12.2024. We wish to inform the Hon'ble Bench that the current appeal was inadvertently filed in the wrong jurisdiction, as noted in the defects sheet indicating an error in the "Respondent Name & Designation and Address in Respondent Personal Information." Upon correcting these details in Form 36, it became clear that the appropriate jurisdiction is Delhi. In light of this oversight, we respectfully request the Hon'ble Tribunal grant us the liberty to withdraw the current appeal. We extend our apologies for any inconvenience caused and assure the Hon'ble Bench that we will refile within the correct jurisdiction in a timely manner.”
Miss Indira R. Adakil, representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal.
In view of the above request of the assessee, the appeal is hereby dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 31st January, 2025.