C. EDWARD WILSON,KANYAKUMARI vs. ITO, WARD-1, NAGERCOIL

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ITA 3226/CHNY/2019Status: DisposedITAT Chennai24 February 2020AY 2014-152 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 Tribunal allowed the assessee's petition to withdraw the appeal. The appeal was dismissed as withdrawn due to the stated procedural error.

What were the facts?

The assessee filed an appeal before the ITAT. However, the authorized representative later filed a petition to withdraw the appeal. The reason cited was that the appeal was wrongly filed before the ITAT instead of the Commissioner of Appeals.

What were the issues?

Whether an appeal can be withdrawn if it was mistakenly filed before the wrong appellate authority.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI INTURI RAMA RAO

आदेश / O R D E R

PER INTURI RAMA RAO, ACCOUNTANT MEMBER:

1.

This is an appeal filed by the Assessee directed against the order of the Income Tax Officer, Ward-1, Nagercoil dated 14.10.2019 for the Assessment Year (AY) 2014-2015.

ITA No. 3226/2019 :- 2 -:

When the appeal was taken up for hearing, the ld. 2.

Authorised Representative filed petition dated 22.02.2020 seeking permission to withdraw the appeal, stating that ‘’instead of filing appeal before the Ld. Commissioner of Appeals, Madurai, the appeal was wrongly filed before Hon’ble ITAT., Chennai’’ hence, the appellant sought permission of this Tribunal to withdraw the appeal.

3.

In view of the above submissions and there being no objection raised by the ld. Sr. Departmental Representative, the appeal filed by the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 24th day of February, 2020, at Chennai.

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