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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2017-18. It was subsequently noted that two appeals, ITA No.2824/Del/2024 and ITA No.2898/Del/2024, were filed against the same impugned order dated 31.03.2024. The assessee's AR requested to withdraw ITA No.2898/Del/2024, acknowledging that two appeals cannot be maintained for a single order.
Held
The Tribunal accepted the request for withdrawal of the appeal ITA No.2898/Del/2024. Consequently, the present appeal was dismissed as withdrawn.
Key Issues
Whether two appeals can be filed against a single impugned order of the CIT(A), and the procedure for withdrawal of one such duplicate appeal.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
This appeal has been filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), Delhi/National Faceless Appeal Centre (NFAC) (hereinafter referred to ‘Ld. CIT(A)’) dated 31.03.2024 for the Assessment Year 2017-18.
At the time of hearing, ld AR for the assessee submitted that two appeals against the impugned order dated 31.03.2024 were filed i.e. one through online on 03.06.2024 which has been registered as and the other one was filed through hard copy sent by speed post which was registered as . He submitted that since there cannot be two appeals against one impugned order dated 31.03.2024, he requested to withdraw the appeal registered as ITA No.2898/Del/2024.
In view of the above, we permit withdrawal of the appeal. Hence, the present appeal being filed by the assessee is dismissed as withdrawn 4. In the result, appeal filed by the assessee is dismissed.
Order pronounced in the open court on this 22ND day of October, 2024 after the conclusion of the hearing.