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Facts
The assessee, Hemant Madanlal Parakh, filed an appeal against the order of the Ld. CIT(A) for Assessment Year 2020-21. Subsequently, the assessee filed an application to withdraw this appeal, citing that a duplicate manual appeal for the same assessment year had already been filed and allotted a separate ITA number, making the electronically filed appeal redundant. The Department confirmed it had no objection to the withdrawal.
Held
The Tribunal, acknowledging the assessee's request for withdrawal due to the duplication of appeals and the Department's consent, granted permission for the withdrawal. Accordingly, the electronically filed appeal was dismissed as withdrawn by the Tribunal.
Key Issues
Whether the Income Tax Appellate Tribunal should allow the withdrawal of an appeal when the assessee cites a duplicate manual filing for the same assessment year and the department offers no objection.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA
आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated 01.08.2025 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi pertaining to Assessment Year 2020-21.
The assessee has filed an application dated 05.01.2026 requesting for withdrawal of the appeal. The relevant extract of the application reads as under : “This is the appeal electronically filed by the assessee for A.Y.2020-21. It is submitted that same appeal for A.Y.2020-21 has also been filed manually, which has been allotted ITA No.2213/PUN/2025. The said appeal is fixed for hearing before Hon'ble 'A' Bench on 12.01.2026. In view of the above facts, it is submitted that there is duplication of appeals for the same year. Hence, it is prayed that the appeal allotted filed electronically, which is fixed on 08.01.2026 before Hon'ble A Bench, may please be permitted to be withdrawn. The appellant will be grateful if this request for withdrawal of appeal is accepted.”
Shri Basavaraj Hiremath, representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal.
In view of the above request of the assessee, the appeal is hereby dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 08th January, 2026.