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Facts
The assessee filed an appeal against the order dated 03.11.2025 for AY 2017-18. The assessee later filed an application to withdraw the physical appeal due to filing it both online and in physical form, leading to duplicate appeal numbers. The Departmental Representative had no objection to the withdrawal.
Held
The Tribunal considered the assessee's request to withdraw the physical appeal due to duplication of proceedings. The Tribunal found merit in the request and allowed the withdrawal.
Key Issues
Whether the assessee can withdraw a physical appeal when it has also been filed online, to avoid duplication of proceedings.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
O R D E R Per Saktijit Dey, VP: This is an appeal by the assessee against order dated 03.11.2025 of first appellate authority, pertaining to assessment year (A.Y.) 2017-18.
The assessee has filed an application dated 04.02.2026, seeking permission to withdraw the appeal. The contents of the said letter are as under: Subject: Globelink W W India Private Limited (Globelink' or 'the Company) Request for Withdrawal of Physical Appeal - AY 2017-18 We would like to inform you that the appeal for AY 2017-18 has been filed both online and in physical form. Due to this, two different appeal numbers have been allotted for the same impugned year, details of which are given below: Online Appeal No.: ITA 767/MUM/2026 Physical Appeal No.: ITA 811/MUM/2026 The physical appeal was filed later as the acknowledgement copy of the online appeal was not available at the relevant time.
Globelink. W W India Pvt. Ltd. vs. ACIT Since the appeal has already been filed through the online mode, we kindly request that the physical appeal filed may please be permitted to be withdrawn, to avoid duplication of proceedings. We request your good office to kindly take the above on record. For Globelink W W India Private Limited Sd/- Authorized Signatory 3. The learned Departmental Representative (ld. DR for short) for the Revenue has no objection to 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 Accordingly, the appeal is dismissed as withdrawn.