ITO WARD - 2, KARNAL vs. HARDEEP SINGH, KARNAL

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ITA 1291/DEL/2020Status: DisposedITAT Delhi27 February 2024AY 2011-12Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal, after careful consideration, permitted the Revenue to withdraw the present appeal (ITA No.1291/Del/2020). Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the ld. CIT (Appeals), Karnal for the assessment year 2011-12. During the proceedings, the ld. DR for the Revenue informed the Tribunal that two appeals had been filed against the same impugned order for the same assessment year and requested to withdraw the present appeal.

What were the issues?

Whether the Revenue can withdraw one of its duplicate appeals filed against the same impugned order for the same assessment year.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI CHALLA NAGENDRA PRASAD

For Appellant: Shri Ved Jain, Advocate, Ms. Supriya Mehta, CA
For Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Hearing: 21.02.2024

ASSESSEE BY : Shri Ved Jain, Advocate Ms. Supriya Mehta, CA REVENUE BY : Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing : 21.02.2024 Date of Order : 27.02.2024

ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the order of the ld. CIT (Appeals), Karnal dated 24.01.2020 for the assessment year 2011-12.

2.

At the outset, ld. DR for the Revenue submitted that in this case, two appeals have been filed by the Revenue vide (present appeal) and for the same assessment year as well as on the same grounds of appeal. It has been submitted that both the appeals are filed against the same impugned order dated 24.01.2020 passed

by the ld. CIT (A), Karnal, therefore, ld. DR for the Revenue requested to withdraw the present appeal i.e. .

3.

Upon careful consideration, we permit to withdraw the present appeal being , hence the present appeal is dismissed as withdrawn.

Order pronounced in the open court on this 27th day of February, 2024.

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