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Facts
The appellant erroneously filed an appeal with the Delhi bench of the ITAT, which was later transferred to the Mumbai bench. The appellant sought to withdraw this duplicate appeal. The Revenue had no objection to the withdrawal.
Held
The Tribunal noted that the appeal was filed in duplication due to an error by the appellant. As the appellant wished to withdraw the duplicate appeal and the Revenue did not object, the Tribunal allowed the withdrawal.
Key Issues
Whether the appeal should be dismissed as withdrawn since it was filed in duplication.
Sections Cited
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Income Tax Appellate Tribunal, ‘J’ BENCH
आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M):
1. 1. This appeal has been preferred against the impugned order dated 30.07.2024 passed by the Ld. Commissioner of Income– tax(Appeals).
2. Today, when the matter was taken up for hearing, learned AR has moved an application to withdraw this appeal being Mettler-Toledo India Private Limited duplicate as the appellant erroneously filed an appeal via online ITAT portal with Delhi bench of ITAT. According to appellant, the erroneously filed appeal before Delhi bench of ITAT has now been transferred to the Mumbai bench of ITAT and is scheduled for hearing today i.e on 13.11.2024. The appellant thus, wants to withdraw this duplicate appeal.
Learned DR has no objection.
In view of the assessee’s prayer, this appeal, in duplication, stands dismissed as withdrawn. Order pronounced in open court today on 13.11.2024