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Facts
The assessee, P.K. Kunhiraman, filed an appeal against an order of the National Faceless Appeal Centre (CIT(A)) for AY 2016-17. During the hearing, the assessee's counsel stated that this appeal was a duplicate of an earlier filed appeal (ITA No. 681/Coch/2024) covering the same issues, and requested to withdraw it.
Held
The Income Tax Appellate Tribunal (ITAT) noted that the Senior Departmental Representative had no objection to the withdrawal request. Consequently, the tribunal dismissed the present appeal as withdrawn, recognizing it as a duplicate of another appeal already pending.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee's counsel states it is a duplicate of another pending appeal addressing the same issues.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI PRAKASH CHAND YADAV, JM
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 18.06.2024 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, ITA No. 681/Coch/2024,
The learned Sr. DR did not raise any serious objection to the learned A.R.’s request.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 21st January, 2025. 5.