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Facts
The assessee filed an appeal (ITA No. 3795/Del/2023) against a CIT(A) order for AY 2015-16. However, the Ld. AR submitted that this was a duplicate appeal and requested its withdrawal, as the Form 36 for this appeal was unsigned. The Ld. DR had no objection to the withdrawal.
Held
The Tribunal, acknowledging the appeal as a duplicate and the unsigned Form 36, and considering both parties' consensus, allowed the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether an appeal should be allowed to be withdrawn when it is a duplicate and Form 36 is unsigned, with no objection from the Revenue.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & MS. ASTHA CHANDRA
O R D E R PER ASTHA CHANDRA, JM
The appeal filed by the assessee is directed against the order dated 03.11.2023 of the Ld. Commissioner of Income Tax (Appeals), Saharanpur pertaining to the Assessment Year 2015-16.
At the very outset the Ld. AR submitted that this is a duplicate appeal. The correct appeal of the assessee bears the appeal No. ITA 3822/Del/23. The Ld. AR urged that the present appeal may be allowed to be withdrawn as Form 36 in this appeal is unsigned. The Ld. DR had no objection.
In view of the above, we allow withdrawal of the appeal.
In the result, the appeal is dismissed as withdrawn.