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Facts
The assessee, Chitra Kuthiala, filed an appeal (ITA No. 357/DEL/2024) for AY 2020-21 against an order of the DCIT. Subsequently, the assessee's AR requested to withdraw this appeal, stating that it was inadvertently filed twice for the same order – once online (ITA 269/Del/2024) and once through physical submission (ITA 357.Del/2024).
Held
The Learned Senior DR had no objection to the withdrawal request. Considering the factual matrix, the tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the Income Tax Appellate Tribunal should allow the withdrawal of an appeal filed inadvertently for the second time against the same order.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘FRIDAY-D’ Bench : NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI KUL BHARAT
PER SHAMIM YAHYA, AM :
This appeal by the Assessee for the assessment year 2020-21 is directed against the Order dated 28/11/2023 of the DCIT, Circle Int. Tax 2(1)(2), New Delhi.
None appeared on behalf of the Assessee before us at the time of hearing. However, the assessee’s AR, CA Sheetal Anand, has filed an application dated 12.2.2024, which has been placed on record, seeking withdrawal of the appeal. The contents of the said application are reproduced as under:- “With due respect, we hereby submitted that appeal against the order of DCIT has been filed by us online on 25th January, 2024 and physical documents of appeal submitted on 30th January, 2024 due to which appeal has been filed twice against same order. So, we 1 request you to kindly consider the appeal filed by us through online means with Appeal No. ITA 269/Del/2024 for the purpose of further proceedings and to withdraw Appeal No. ITA 357.Del/2024 filed inadvertently on submission of physical documents of the same case.”
Learned Senior DR has no objection on the request of the Assessee for withdrawal of appeal.
In view of above factual matrix, we accept the request of the assessee’s AR, CA Sheetal Anand for withdrawal of the aforesaid appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.