Loading judgment…
Facts
The assessee filed an appeal against a CIT(A) order for AY 2016-17. During the hearing, the assessee's counsel informed the Tribunal that this appeal was a duplicate of an earlier appeal (ITA No. 909/Coch/2024) already listed for hearing, and requested to withdraw it.
Held
The Tribunal accepted the assessee's request to withdraw the present appeal, as the Senior Departmental Representative had no objection. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether a duplicate appeal, when an original appeal on the same issues is pending, should be allowed to be withdrawn.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI GEORGE GEORGE K., VP & SHRI INTURI RAMA RAO, AM
O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 29.08.2023 for Assessment Year (AY) 2016-17.
At the outset the learned counsel for the assessee informed that assessee intend, to withdraw the present appeal, as it is a duplicate appeal. The original appeal, contesting same issues is posted for hearing before this Tribunal.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 8th April, 2025.