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Facts
The Revenue filed an appeal against an order of the CIT(A) for AY 2016-17. During the hearing, the Departmental Representative submitted that this appeal (ITA No.637/Coch/2024) was a duplicate of another physical appeal (ITA No.638/Coch/2024) filed against the same impugned order and requested to withdraw it.
Held
The Tribunal verified the DR's submission and found it to be correct that the appeal was a duplicate. Consequently, the Revenue's appeal (ITA No.637/Coch/2024) was dismissed as withdrawn.
Key Issues
Whether the Revenue's appeal, identified as a duplicate of another appeal against the same order, should be allowed to be withdrawn and consequently dismissed.
Sections Cited
250
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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail
Asst.Year 2016-2017 The Assistant Commissioner of Himalia Prime Assets Pvt.Ltd. Income-tax, Circle – 1 Pulinkudi, Mulloor PO v. Thiruvananthapuram. Thiruvananthapuram – 695 527 PAN : AADCS2669D. (Appellant) (Respondent) Appellant by : Sri.Sanjit Kumar Das, CIT-DR Respondent by : Ms.Parvathy S, Advocate Date of Date of Hearing : 24.03.2025 Pronouncement :26.03.2025 O R D E R
Per Sandeep Singh Karhail, JM :
The Revenue has filed the present appeal against the impugned order dated 17th May, 2024, passed u/s.250 of the Income-tax Act, 1961 (“the Act” hereinafter) by the learned Commissioner of Income-tax (Appeals), National Faceless Assessment Centre, Delhi, [“ld.CIT(A)” hereinafter] for the assessment year 2016-2017.
During the hearing, the learned Departmental Representative, at the outset, submitted that against the same impugned order, the Revenue has filed two appeals, i.e., one filed physically, being and the other online, i.e., the present appeal. Accordingly, the learned DR sought permission to withdraw the present appeal being a duplicate appeal. The submission of the learned DR was
In the result, the appeal filed by the Revenue is dismissed.
Order pronounced on this 26th day of March, 2025.