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Facts
The Revenue filed an appeal challenging an order passed by the CIT(A) for AY 2022-23. The Departmental Representative sought to withdraw this appeal, stating it was a duplicate of another appeal (ITA No.5248/Mum/2024) already pending before the Tribunal against the same impugned order.
Held
The Tribunal accepted the Revenue's request to withdraw the appeal, finding that it was indeed a duplicate filed inadvertently. Consequently, the present appeal was dismissed as withdrawn.
Key Issues
Withdrawal of an appeal by the Revenue on the grounds that it is a duplicate of another appeal already pending before the Tribunal.
Sections Cited
Section 250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI OM PRAKASH KANTSHRI SANDEEP SINGH KARHAIL
Date of Hearing – 21/11/2024 Date of Order - 25/11/2024
O R D E R PER SANDEEP SINGH KARHAIL, J.M.
The present appeal has been filed by the Revenue challenging the impugned order dated 09/08/2024 passed under section 250 of the Income Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”] for the Assessment Year 2022-23.
During the hearing, the learned Departmental Representative sought permission to withdraw the present appeal on the basis that it is a duplicate appeal, which the Revenue has inadvertently filed and another appeal being against the same impugned order is pending consideration before the Tribunal.
In view of the submissions made by the learned Departmental Representative, we accept the request for withdrawal of the present appeal.
In the result, the appeal by the Revenue is dismissed as withdrawn. Order pronounced in the open Court on 25/11/2024