MADHU ANIL MARK,BHILAI NAGAR vs. ACIT, CIRCLE-1 BHILAI, BHILAI NAGAR

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ITA 536/RPR/2024Status: DisposedITAT Raipur23 January 2025AY 2017-18Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the 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.

What were the issues?

Whether to allow the withdrawal of an appeal due to inadvertent duplicate filing and jurisdictional error.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

For Appellant: Shri A.K Pansari, Advocate
For Respondent: Smt. Tarannum Verma, Sr. DR
Hearing: 21.01.2025Pronounced: 23.01.2025

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

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.

2.

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)

3.

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.

4.

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.

5.

In the result, appeal filed by the assessee is dismissed as withdrawn.

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