Facts
The assessee filed an appeal against the CIT(A) order for AY 2017-18. The assessee later filed a letter requesting withdrawal of the appeal, stating that the appeal was erroneously filed twice due to complexities in e-filing.
Held
The Tribunal noted the assessee's request to withdraw the appeal and acknowledged that another appeal on the same matter has already been adjudicated.
Key Issues
Whether the assessee's request to withdraw the appeal should be granted.
Sections Cited
250, Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI.SANDEEP SINGH KARHAILSHRI.GAGAN GOYAL
The present appeal has been filed by the assessee challenging the impugned order dated 15/05/2023, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017-18. the Tribunal, the assessee has prayed for withdrawal of the present appeal for the assessment year 2017–18. The letter is placed on record and the same reads as follows: –
“I, the undersigned, Director of M/s Mauli Sai Developers Private Limited, respectfully submit the following for your kind consideration:
We had filed an appeal under 12/07/2023, which is currently under consideration before this Hon'ble Bench and fixed for hearing on 25/09/2024. Upon review of Notice of Hearing, we have realized that the said appeal was erroneously filed twice due to the complexities of e-filing, as this was our first time using the system.
Initially, we filed an appeal considering New Delhi as the jurisdiction. Upon realizing the error, we subsequently filed another appeal under the correct jurisdiction in Mumbai, which was admitted as (A.Y. 2017-18). This appeal has since been adjudicated vide order dated 18/03/2024 by the Hon'ble Tribunal D bench remanding the matter back to the CIT for fresh adjudication.
In light of the above, we kindly request the Hon'ble Bench to permit the withdrawal of the appeal and to dismiss the same, as the matter has already been addressed in the aforementioned order.”
In view of the above, we accept the assessee's request to withdraw its appeal for the assessment year 2017–18.
In the result, the appeal by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 27/09/2024