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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.
Held
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 Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the Revenue can withdraw one of its duplicate appeals filed against the same impugned order for the same assessment year.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI CHALLA NAGENDRA PRASAD
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.
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. .
Upon careful consideration, we permit to withdraw the present appeal being , hence the present appeal is dismissed as withdrawn.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.