Loading judgment…
Facts
The assessee sought withdrawal of the instant appeal because they had filed two appeals simultaneously, one by e-filing and the current one in physical form. They had previously applied for withdrawal of the online appeal to avoid litigation multiplicity. However, the assessee now wishes to continue with the online appeal and withdraw the physical one.
Held
The Tribunal considered that the current appeal was a duplicate of an already filed online appeal. The assessee was allowed to withdraw the present appeal, with the liberty to continue with the previously filed online appeal as prayed.
Key Issues
Whether the assessee should be allowed to withdraw the current appeal while continuing with a previously filed online appeal that is a duplicate of this one, to avoid multiplicity of litigation.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 07.07.2023, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2013-14.
The Assessee has sought withdrawal of the instant appeal on the ground that the Assessee has filed two appeals simultaneously one by e- filing and present one in physical form. To avoid multiplicity of litigations, the assessee had filed application for withdrawal of the online appeal being ITA 2798/M/2023 which is fixed now on 24.09.2024 before "K" Bench. However, now the Assessee wants to continue with the appeal filed online but not the present one and therefore liberty may be given for the same. The Ld. D.R. did not refute the claim of the Assessee.
Considering this appeal being duplicate of the appeal already filed online, which is fixed on 24.09.2024 before "K" Bench, we are inclined to allow withdrawal of this appeal, however with liberty to the Assessee to continue with the appeal filed online, as prayed for .
In the result, the appeal filed by the Assessee stands dismissed as withdrawn with the liberty as prayed for.
Order pronounced in the open court on 30.08.2024.