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Facts
The assessee filed an appeal before the Cochin ITAT against a CIT(A) order for AY 2012-13. During the hearing, the assessee requested to withdraw the appeal, stating it was mistakenly filed before the Cochin Bench instead of the jurisdictional Appellate Tribunal in Delhi due to a technical issue.
Held
The Tribunal acknowledged the assessee's intention to withdraw the appeal due to incorrect filing jurisdiction. Consequently, the Tribunal permitted the withdrawal, and the appeal was dismissed as withdrawn.
Key Issues
Whether an appeal mistakenly filed before the wrong jurisdictional bench of the Income Tax Appellate Tribunal can be allowed to be withdrawn by the assessee.
Sections Cited
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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 08.08.2024 for Assessment Year (AY) 2012-13.
At the time of hearing it was noticed that the learned counsel for the assessee had filed a letter from the assessee dated 25.11.2024 stating that the appellant intends to withdraw the appeal, as the appeal was wrongly filed before this Tribunal instead of the
In the result, appeals filed by the assessee are dismissed as withdrawn.
Order pronounced in the open court on 21st January, 2025.