What did the Tribunal hold?

The Tribunal noted that the assessee had inadvertently filed the appeal in Chandigarh instead of Delhi and had already secured a favorable decision in Delhi. The Revenue did not object to the withdrawal application.

The assessee filed an appeal for AY 2023-24 against an order by the CIT (Exemptions), Chandigarh. Subsequently, the assessee filed an application seeking to withdraw the appeal, stating it was inadvertently filed in Chandigarh instead of Delhi where their jurisdiction lies and where they had already won the appeal.

What were the issues?

Whether an appeal filed inadvertently in the wrong jurisdiction can be withdrawn by the assessee.

Netweb Foundation, Faridabad vs CIT | ITAT Chandigarh 2025

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

Hearing: 08.07.2025Pronounced: 08.07.2025

ORDER PER RAJPAL YADAV, VP This is assessee's appeal for assessment year 2023-24 against the order passed by the ld. CIT (Exemptions), Chandigarh dated 27.02.2024.

The assessee has filed an application seeking permission to withdraw this appeal. The contents of the withdrawal application are as under :

ITA 143/CHD/2025 A.Y. 2023-24 2 “Sub - Withdrawal of appeal ITA143/Chandi/2025 for PAN AAICN2707N Dear Sir We have inadvertently filed appeal with ITAT Chandigarh whereas our jurisdiction was at ITAT Delhi. We have already won the appeal at ITAT Delhi. So, request you to treat this appeal as invalid because by default Chandigarh was selected while filing appeal. We did not send physical documents also post online filing of appeal. We look forward to your kind cooperation in this regard.”

The ld. DR has posed no objection to the request of the assessee.

NETWEB FOUNDATION,FARIDABAD vs. CIT EXEMPTIONS, CHANDIGARH

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