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Facts
The assessee appealed an ex parte assessment order for AY 2017-18, passed under Section 144 of the Income-tax Act. Due to a technical error, the assessee inadvertently filed two appeals on the same matter, one before the ITAT, Lucknow, and another before the ITAT, Raipur. The assessee's counsel sought permission to withdraw the captioned appeal.
Held
The tribunal, considering the facts presented, permitted the assessee to withdraw the captioned appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
Key Issues
Whether to allow the withdrawal of an appeal due to inadvertent duplicate filing and jurisdictional error.
Sections Cited
Section 144 of the Income-tax Act, 1961
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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA
आदेश / ORDER
PER RAVISH SOOD, JM:
The present appeal filed by the assessee is directed against the order passed by the ADDL/JCIT(A), Lucknow, dated 22.08.2024, which in turn arises from the order passed by the A.O under Sec.144 of the Income- tax Act, 1961 (in short ‘the Act’) dated 17.12.2019 for the assessment year 2017-18.
Shri A.K Pansari, Ld. Authorized Representative (for short ‘AR’) for the assessee, at the threshold, submitted that inadvertently as the present appeal had been disposed off by the ADDL/JCIT(A), Lucknow, therefore, the impugned order was assailed by the assessee by preferring an appeal before the ITAT, Lucknow. The Ld. AR has filed a letter dated 26.12.2024, wherein referring to the aforesaid facts he has sought liberty to withdraw the captioned appeal. For the sake of clarity, the aforesaid letter dated 26.12.2024 is culled out as under: (relevant extract)
Per contra, Smt. Tarannum Verma, Ld. Sr. Departmental Representative (for short ‘DR’) did not raise any objection to the seeking of withdrawal of the captioned appeal by the assessee appellant.
Considering the aforesaid facts, we herein permit the assessee appellant to withdraw the captioned appeal. Thus, the appeal filed by the assessee is dismissed as withdrawn.
In the result, appeal filed by the assessee is dismissed as withdrawn.