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Facts
The assessment was completed under Section 144 of the Income Tax Act, 1961, with an addition of Rs. 45,68,560. The assessee's first appeal to CIT(A) was dismissed, and a subsequent appeal to ITAT resulted in a remand to CIT(A). Due to a miscommunication, the assessee inadvertently filed another appeal with the ITAT.
Held
The assessee's counsel submitted an application to withdraw the present appeal, stating that another appeal on the same matter was already pending. The Ld. Sr. DR did not object to the withdrawal, and consequently, the Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the Tribunal should allow the withdrawal of an appeal that was inadvertently filed due to a miscommunication, given the existence of a prior, ongoing appeal for the same assessment year.
Sections Cited
144
AI-generated summary — verify with the full judgment below
िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 18/12/2025 उदघोषणा की तारीख/Date of Pronouncement : 29/12/2025 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT / NFAC, Delhi dt. 26/12/2023 pertaining to Assessment Year 2017-18.
During the course of hearing Ld. Counsel for the Assessee submitted an application for withdrawal of the present appeal, contents of which read as under:
Subject: Prayer for Grant of permission to withdraw appeal in IT A No. 646/CHANDI/2024 in the case of Sh. Bharat Kumar, 620, 2nd Floor, Sarvhitkari Society Sector-48A, Chandigarh for the AY 2017-18. Hon'ble Bench, Kindly refer to the matter cited as subject above. The background of the proceeding in the case of the assessee is as under: The assessment in the case of above cited assessee was completed u / s • 144 of Income Tax Act, 1961 (hereinafter referred to as "Act") wherein addition aggregating to Rs. 45,68,560/- was made by the Ld. AO.
Against the above assessment order passed u/s 144 on 01.10.2019, • assessee had filed appeal before the Worthy CIT(A) which was dismissed vide Worthy CIT(A) order dtd. 26.12.2023. Aggrieved against the order passed by Worthy CIT(A), assessee then filed • appeal before Hon'ble ITAT, Chandigarh through a counsel on 25.02.2024 in remanded back to the file of the Worthy CIT(A) vide order dtd. 14.08.2024. Due to a miscommunication with the appellant, we inadvertently filed another appeal before the Hon'ble ITAT, Chandigarh on 23.05.2024 in . In view of the above facts, we have been instructed by the appellant to make prayer for grant of permission to withdraw the subject cited appeals. It is prayed accordingly.
Ld. Sr. DR did not object if the appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the Assessee is dismissed.