P K KUNHIRAMAN,THRISSUR vs. DEPUTY COMMISSIONER OF INCOME TAX, THRISSUR

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ITA 682/COCH/2024Status: DisposedITAT Cochin21 January 2025AY 2016-17Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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 Consequently, the tribunal dismissed the present appeal as withdrawn, recognizing it as a duplicate of another appeal already pending.

What were the 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.

What were the 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Whether an appeal should be dismissed as withdrawn when the assessee's counsel states it is a duplicate of another pending appeal addressing the same issues.

Which sections of the Income-tax Act were involved?

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

For Appellant: Shri V.N. Guruvayoorappan, CA
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 09.01.2025Pronounced: 21.01.2025

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.

2.

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,

3.

The learned Sr. DR did not raise any serious objection to the learned A.R.’s request.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21st January, 2025. 5.

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