DCIT, CIRCLE 4, PATNA, DAKBANGLOW CHAURAHA PATNA vs. SHIVENDRA KUMAR SHAHI, SHEIKHPURA PATNA
Facts
The Revenue filed an appeal for AY 2014-15 with a significant delay of 1856 days, which was condoned by the tribunal. Later, the Departmental Representative requested to withdraw this appeal, citing that another appeal (ITA No. 38/PAT/2020) for the same assessment year and assessee had already been filed, where revised grounds of appeal were to be considered.
Held
The tribunal allowed the withdrawal request as the Authorized Representative did not oppose it. Consequently, the Revenue's appeal was dismissed as withdrawn, acknowledging that the substantive issues would be dealt with in the previously filed appeal.
Key Issues
Whether the Revenue's appeal should be dismissed as withdrawn when a request is made due to a previously filed appeal concerning the same assessee and assessment year.
Sections Cited
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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
Per Rajesh Kumar, AM:
This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Patna-2 (hereinafter referred to as the “Ld. CIT(A)”] dated 17.01.2020 for the AY 2014-15.
At the outset, we observe from the appeal folder that there is a delay of 1856 days in filing the appeal by the department and in support of this a condonation petition was filed. It was stated in the condonation petition that the delay has occurred due to obtaining the administrative approval from the competent authorities, which took quite a long time and accordingly, the delay may be condoned. The ld. AR, on the other
At the outset, Ld. Departmental Representative vide letter dated 04.09.2025 requested the bench to withdraw the instant appeal, which read as under: -
“F. No. ACIT/C-4/Pat/Appeal/2025-26/438 Dated 04.09.2025 To The Assistant Registrar, Income Tax Appellate Tribunal, Patna Bench, Patna. Sir/Madam, Sube Request to withdraw the ITA No. 229/PAT/2025 for the Assessment Year 2014-15 in the case of Shivendra Kumar Shahi (PAN ALOPS5634B) & filing of Revised Grounds of Appeal before the Hon'ble ITAT Bench. Patwa-matter regarding Kindly refer to the above. 2 With regard to the subject mentioned above, it is humbly submitted that the undersigned was asked to withdraw ITA No. 229/PAT/2025 in the case of Shivendra Kumar Shahi (PAN: ALOPS5634B) for the Assessment Year 2014-15 as an appeal has already been filed earlier bearing ITA No. 38/PAT/2020 for the same Assessment Year. In this regard, approval to withdraw the said appeal has been obtained from the Principal Commissioner of Income Tax-1, Patna. 3. It was also asked to the undersigned to file Revised Grounds of Appeal before the Hon'ble ITAT to be considered in ITA No. 38/PAT/2020 which was filed earlier in respect of the above-mentioned assessee. 4. In light of above facts and circumstances of the case, I request for withdrawal of the ITA No. 229/PAT/2025 5. Further, I am filing Revised Grounds of Appeal duly signed by the PCIT-1, Patna to be considered in IT'A No. 38/PAT/2020. Yours faithfully, Encl: As above.
In the result, the appeal of the Revenue is dismissed as withdrawn.
Order pronounced in the open court on 28.11.2025.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna
