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Facts
The assessee, Sukhwinder Kaur, filed an appeal before the Delhi ITAT (ITA No. 2858/DEL/2023) for AY 2015-16 due to a technical glitch on the ITAT website. The correct appeal, ITA No. 612/Chandi/2023, was subsequently filed before the Chandigarh Benches, which holds the proper territorial jurisdiction over the matter. The assessee sought to withdraw the appeal mistakenly filed in Delhi.
Held
The tribunal, after considering the assessee's submission that the Delhi appeal was filed due to a technical glitch and the correct appeal was before the Chandigarh Benches, permitted the withdrawal. The Ld. DR had no objection to the withdrawal request, and consequently, the appeal before the Delhi ITAT was dismissed as withdrawn.
Key Issues
Permissibility of withdrawing an appeal filed before the Delhi ITAT due to a technical glitch, when the correct appeal was filed before the jurisdictional Chandigarh ITAT.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: DR. B.R.R KUMAR & SHRI ANUBHAV SHARMA
सुनवाईक�तारीख/ Date of hearing: 07.02.2024 08.02.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER SHRI ANUBHAV SHARMA, J.M.
This appeal by assessee has been directed against the order dated 14.08.2023 for AY 2015-16.
The assessee furnished a letter stating that she desires to withdraw the appeal for the assessment year 2015-16. The contents of the letter are as under:
I.T.A.No.2858/Del/2023
I.T.A.No.2858/Del/2023
The Ld. DR has no objection in assessee withdrawing her appeal.
Considering the submissions of the assessee in her letter, we permit the assessee to withdraw her appeal. Accordingly, the appeal is dismissed as withdrawn.
I.T.A.No.2858/Del/2023
In the result, the appeal is dismissed as withdrawn.
Order pronounced in the open court on 08/02/2024.