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Facts
The assessee filed an appeal against a final assessment order dated 11.05.2023 passed under Section 92CA of the Income Tax Act, 1961 for AY 2020-21. During the hearing, it was brought to the tribunal's attention that two appeal numbers, ITA No.4547/Del/2024 and ITA No.4523/Del/2024, had been allotted for the same assessment year, indicating a duplication of appeal.
Held
The tribunal, upon the assessee's submission, permitted the withdrawal of one of the duplicate appeals, specifically ITA No.4547/Del/2024. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee should be permitted to withdraw one of the two appeals filed for the same assessment year due to a duplication of appeal numbers.
Sections Cited
Section 92CA of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, DELHI BENCHES : I : NEW DELHI
Before: SHRI PRADIP KUMAR KEDIA & SHRI ANUBHAV SHARMA
(Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Advocate Revenue by : Shri Dharm Veer Singh, CIT-DR Date of Hearing : 19.11.2024 Date of Pronouncement : 19.11.2024 ORDER
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the final assessment order dated 11.05.2023 passed u/s 92CA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Dy. Commissioner of Income Tax, TP 1(1)(1), Bangalore (hereinafter referred to as the Ld. AO) for AY 2020-21.
At the time of hearing, the ld. counsel for the assessee, vide letter dated 15th October, 2024 placed on record by the assessee, submitted that for the subject assessment year, i.e., AY 2020-21, two appeal numbers had been allotted to the assessee viz., and, hence, there is duplication of appeal. Therefore, it was submitted that the assessee may be permitted to withdraw one of the appeals being .
In the result, the appeal is dismissed as withdrawn.