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Facts
The Revenue filed an appeal against an order of the Commissioner of Income Tax (Appeals) for Assessment Year 2014-15, which originated from an assessment order passed by the ACIT under Section 143(3) of the Income Tax Act, 1961. During the hearing, the Department's counsel informed the Tribunal that a duplicate appeal had been filed and requested to withdraw the present appeal.
Held
The Income Tax Appellate Tribunal considered the submission of the Department's counsel regarding the duplicate appeal. Consequently, the Tribunal acceded to the request and dismissed the appeal as withdrawn.
Key Issues
Whether the Revenue's appeal should be dismissed as withdrawn on the grounds that it was a duplicate appeal.
Sections Cited
Section 250 of the Income Tax Act, 1961, Section 143(3) of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: MR. S. RIFAUR RAHMAN
Appellant by : Shri Shivam Gupta, Adv. Respondent by : Ms. Sapna Bhatia, CIT-D.R. Date of Hearing 29.05.2024 Date of Pronouncement 30.05.2024 O R D E R PER MS. MADHUMITA ROY – JUDICIAL MEMBER :
The instant appeal filed by the Revenue is directed against the order dated 17.02.2020 passed by the Commissioner of Income Tax (Appeals) – 4, New Delhi under section 250 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 30.12.2016 by the ACIT, Circel – 5(1), New Delhi under Section 143(3) of the Act for Assessment Year 2014-15.
At the time of hearing of the instant appeal, the Learned DR submitted before us that the Department has filed duplicate appeal and Naresh Kumar Singal vs.ITO Asst.Year : 2007-08 - 2 - therefore, she would like to withdraw the instant appeal pending before us on instruction.
Having regard to the aforesaid facts, the appeal is dismissed as withdrawn.