ABU JANI SANDEEP KHOSLA,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

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ITA 704/MUM/2013Status: DisposedITAT Mumbai29 November 2017AY 2002-033 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The Revenue's representative had no objection to this plea.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2002-03. The assessee's representative requested to withdraw the appeal, stating that two appeals for the same assessment year were inadvertently filed.

What were the issues?

Whether the assessee can withdraw an appeal due to inadvertent filing of multiple appeals for the same assessment year.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI G.S. PANNU & SHRI PAWAN SINGH

For Appellant: Shri Stany Saldanha
For Respondent: Shri R.P. Meena (CIT-DR)
Hearing: 29/11/2017Pronounced: 29/11/2017

The captioned appeal by the assessee is directed against the order of CIT(A)-39, Mumbai dated 30.11.2012 pertaining to the Assessment Year 2002-03, which in turn has arisen from the order passed by the Assessing Officer dated 21.12.2010 under section 143(3) r.w.s. 153C of the Income Tax Act, 1961 (in short ‘the Act’).

2.

The learned representative for the assessee has filed a letter dated 28.11.2017 requesting permission to withdraw the appeal, which reads as under :- “With reference to the above and instruction from our above-mentioned client, we have to submit the following for your kind consideration. The appeal was fixed for today i.e. 28.11.2017 The same has been refixed for 29.11.2017 We have to submit that inadvertently 2 (two) appeals for the same assessment year were filed. Appeal No. 704/Mum/13 Appeal No. 3296/Mum/13 The appeal No. 3296/Mum/13 was heard by the Hon'ble “A” Bench on 22nd November 2017 and has been restored back to the ld. CIT(A) by pronouncement in open court. Order awaited.

As the issue is same in both the matter may we request your Honor to kindly allow us to withdraw the appeal no. 704/Mum/13.”

3.

The ld. CIT-DR appearing for the Revenue has no objection to the aforesaid plea of assessee.

4.

Accordingly, the appeal of assessee is dismissed as withdrawn.

The above decision was pronounced in the open court in the presence of both the parties at the conclusion of hearing on 29th November, 2017.

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