Loading judgment…
Facts
The assessee filed an appeal challenging an order related to AY 2017-18. The assessee submitted an application stating that the present appeal was filed inadvertently for the second time, as the first appeal had already been disposed of.
Held
The Tribunal noted that the law does not permit filing an appeal for the second time for the same cause. Considering the assessee's submissions, the Tribunal allowed the assessee to withdraw the appeal.
Key Issues
Whether the assessee can withdraw a duplicate appeal filed inadvertently?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI
Before: JUSTICE (RETD.) SHRI C.V. BHADANG & SHRI B.R. BASKARAN
The assessee has filed this appeal challenging the order dated 03-10-2023 passed by the Ld. Commissioner of Income Tax (Appeals) - NFAC, Delhi and it relates to the Assessment Year (AY.) 2017-18.
The assessee has moved an application submitting that the present appeal has been filed inadvertently for the second time. It is furthersubmitted that the first appeal has since been disposed of by the Tribunal. Accordingly, it is prayed that the assessee may be allowed to withdraw this duplicate appeal.
We heard the Ld.DR and perused the record. The law does not permit filing of appeal for the second time for the same cause. Accordingly, having regard to the submissions made by the assessee, we allow him to withdraw the appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 27th August, 2024