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Facts
The assessee, Indus Towers Ltd., filed an appeal against an order u/s 250. They requested to withdraw this online appeal (ITA No. 2235/Del/2023) as they had previously filed a manual appeal (ITA No. 2172/Del/2023) for the same assessment year and matter due to technical glitches in the online filing system. The Ld. DR had no objection to the withdrawal request.
Held
The Tribunal considered the assessee's request to withdraw their online appeal (ITA No. 2235/Del/2023) because a manually filed appeal (ITA No. 2172/Del/2023) for the same matter was pending. Since the Departmental Representative had no objection, the Tribunal allowed the withdrawal.
Key Issues
Whether the assessee's request to withdraw an online appeal, due to a manually filed appeal for the same matter and assessment year being pending, should be allowed by the Tribunal.
Sections Cited
Section 250 of the Income Tax Act, 1961, Section 253 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI YOGESH KUMAR US
O R D E R PER M. BALAGANESH, A. M.:
1. 1. This appeal has been filed by the assessee against the order u/s 250, of the National Faceless Appeal Centre (NFAC), Delhi dated 08.06.2023.
2. At the outset the Ld. AR requested for withdrawal of the appeal preferred by it and took our attention to letter dated 23.01.2024 of the Ld. AR requesting that this appeal may be allowed to be withdrawn for the reason that assessee has filed two appeals pertain to same matter and for same Assessment Year, the assessee wishes to withdraw online appeal No. 2235/Del/2023. The application for withdrawal of appeal is as under:- “January 23, 2024 To. The Registrar, Income Tax Appellate Tribunal ('ITAT') Delhi Respected Sir, Ref: Indus Towers Limited (formerly Bharti Infratel Limited) ('Indus'/'appellant'/'us') PAN: AADCB0274F Assessment Year (AY): 2019-20 Sub: Withdrawal of online appeal (ITA 2235/DEL/2023) dated 7th August 2023 This is with reference to filing of appeal before the Hon'ble ITAT under section 253 of the Income Tax Act, 1961 ('the Act") against the order passed by the Hon'ble Commissioner of Income Tax- Appeal vide dated 8th June 2023 under section 250 of the Act. In this regard, this is to inform your goodself that initially the appellant had tried filing appeal through online mode on ITAT portal, however, the same couldn't be filed due to technical glitches. Therefore, the appellant filed the said appeal in paper form on 28th July 2023 and an number ITA 2172/DEL/2023 was assigned (a copy of acknowledgment is enclosed Annexure 1). Subsequently, on 7th August 2023, the appellant filed the same appeal electronically on conservative basis to avoid any confusion regarding the procedure for filing appeal. On filing of the electronic appeal, a separate appeal number ITA 2235/DEL/2023 was assigned (a copy of acknowledgment is enclosed Annexure 2). Since both appeals (having two separate appeal numbers) pertain to same matter and same AY, the appellant wishes to withdraw online appeal (ITA 2235/DEL/2023), hearing of which is fixed on 25th January 2024 and request the Hon'ble Bench to take up the manually filed appeal ITA 2172/DEL/2023, hearing of which is fixed on 1 February 2024. Yours sincerely, For Indus Towers Limited (formerly Bharti Infratel Limited) (Authorised Signatory)”
The Ld. DR does not have any objection for the said request of the ld AR.
We have gone through the request submitted by the Ld. AR and since the DR does not have any objection, the appeal is allowed to be withdrawn.
In the result the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 25/01/2024.