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Facts
The assessee filed an appeal against the order of the CIT(A). At the hearing, the assessee's representative stated that a duplicate appeal was filed due to a mistake, as another appeal for the same order was already filed and pending.
Held
The assessee requested to withdraw the current appeal. The revenue's representative had no objection. Considering the submissions, the Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the appeal can be withdrawn as it was filed in duplicate.
Sections Cited
254(1)
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Assessee represented by Shri P.M. Jagasheth, C.A.. Department represented by Shri Mukesh Jain, Sr.DR Appeal instituted on 19/07/2024 Date of hearing 27/01/2025 Date of pronouncement 27/01/2025 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:
1. 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-4, Surat [in short, the ld. CIT(A)] dated 21/12/2023 for the Assessment Year (AY) 2017-18.
2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that due to mistake, the assessee has filed duplicate appeal. The appeal against the order of ld. CIT(A) dated 21/12/2023 has already been filed vide which is fixed for hearing on 12/02/2025. This appeal is filed subsequent to earlier appeal, therefore, he may be allowed to withdraw this appeal.
On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue has raised no objection, if this appeal is dismissed as withdrawn.
Salim Muradali Virani Vs ACIT 4. Considering the contention of both the parties, this appeal of assessee is dismissed as withdrawn. 5. In the result, this appeal of assessee is dismissed as withdrawn. Order announced in open court on 27th January, 2025.