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Facts
The assessee filed an appeal against the CIT(A) order for Assessment Year 2011-12. Subsequently, the assessee submitted a written request to withdraw this appeal, informing the Tribunal that another appeal (ITA No. 724/Mum/2024) on the same issue had already been heard and adjudicated by the ITAT on July 1, 2024.
Held
The Tribunal acknowledged that the current appeal was inadvertently filed and had become infructuous. Accepting the assessee's withdrawal request, the Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee claims it is infructuous due to a prior adjudication on the same matter.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH E, MUMBAI
Before: SHRI AMARJIT SINGH, HONBLE & SHRI ANIKESH BANERJEE, HONBLE
The present appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeal), NFAC, Delhi for Assessment Year 2011-12.
2 Heard the ld. DR and perused the material on record. Vide written submission dated 22.07.2024, assessee submitted that assessee’s appeal vide has already been heard and adjudicated by the ITAT, Mumbai vide on 01.07.2024 therefore inadvertently the 2nd appeal filed on the same issue is infructuous and requested to withdraw the same. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 29.08.2024