Facts
The assessee filed an appeal against an order of the first appellate authority for AY 2017-18. Subsequently, the assessee filed an application to withdraw the appeal.
Held
The assessee's application for withdrawal was based on the ground that the appeal was erroneously filed in duplicate and the assessee wished to pursue the original appeal. The Departmental Representative had no objection to the withdrawal.
Key Issues
Whether the assessee should be permitted to withdraw the appeal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “J (SMC
O R D E R Per Saktijit Dey, VP: This is an appeal by the assessee against order dated 29.11.2025 of first appellate authority, pertaining to assessment year (A.Y.) 2017-18.
The assessee has filed an application dated 02.03.2026, seeking permission to withdraw the appeal. The contents of the said letter are as under: Sub: Withdrawal of Appeal We refer to the captioned Appeal No 669/MUM/2026 slated for hearing on 10 March 2026. We wish to inform you that this appeal has erroneously filed in duplicate and the appellant wishes to withdraw this appeal. The appeal will pursue the original appeal filed bearing ITA 289/MUM/2026. Inconvenience caused is deeply regretted. Thanking you, Yours faithfully.
Padmakar Bhiwaji Deshpande vs. ITO Padmakar Bhiwaji Deshpande Sd/- (Appellant) 3. The learned Departmental Representative (ld. DR for short) for the Revenue has no objection to the assessee’s prayer.
In view of the aforesaid, we are inclined to permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.