BHARAT HANCHINALE,BELGAUM vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

Facts

The assessee filed an appeal against an order passed by the National Faceless Appeal Centre (NFAC) / CIT(A) under section 250 of the Income Tax Act. During the hearing, it was brought to the tribunal's attention that two appeal numbers (ITA.No.217/PAN/2025 & ITA.219/PAN/2025) were inadvertently generated for a single appeal for the assessment year 2020-21, and the assessee requested to withdraw the present appeal.

Held

Considering the information provided by the assessee regarding the generation of duplicate appeal numbers for the same assessment year and the assessee's request for withdrawal, with no objections from the Ld.DR, the Income Tax Appellate Tribunal treated the appeal ITA.NO.217/PAN/2025 as withdrawn and dismissed it.

Key Issues

Whether an appeal should be treated as withdrawn and dismissed by the tribunal when the assessee requests withdrawal due to duplicate appeal numbers being generated for the same assessment year.