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Facts
The assessee filed an appeal against the order passed by the Ld. ITO. Subsequently, the assessee filed a letter seeking withdrawal of the appeal. The reason for withdrawal was that the appeal was inadvertently filed before the second appellate authority instead of the first appellate authority.
Held
The assessee sought to withdraw the appeal. The revenue had no objection to the withdrawal. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn on the ground of inadvertent filing before the wrong appellate authority.
Sections Cited
156
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY
I.T.A.No. 157/NAG/2025 (Assessment Year 2020-21) Archana Dilip Yelne, ITO, Ward-4(4), Nagpur. 473, Juni Shukrawari, Near Hanuman Mandir, Labhantanda, Nagpur. vs. PAN : AMNPY 6839 L (Appellant) (Respondent) For Assessee : None For Revenue : Shri Surjit Kumar Saha, Ld.Sr.DR Date of Hearing : 25.06.2025 Date of Pronouncement : 25.06.2025 ORDER
This appeal has been preferred by the assessee against the order dated 24/01/2025 impugned herein passed by the Ld. ITO, Ward–4(4), Nagpur [in short, “A.O.”] u/sec. 156 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2020-21.
The assessee, by filing a letter dated 10/05/2025, seeks withdrawal of this appeal, on the ground that instead of challenging the assessment order before the first appellate authority, inadvertently, presented the instant appeal before the second appellate authority. Ld.DR has no objection for withdrawal of the 2 ITA.No. 157/NAG/2025 present appeal. Accordingly, appeal filed by the assessee is dismissed as withdrawn.
In the result, appeal of the Assessee is dismissed as withdrawn in the above circumstances.
Order pronounced in the open Court on 25.06.2025.