SHAMDARSHAN PROPERTIES PRIVATE LIMITED,NARIMAN POINT MUMBAI vs. DCIT CIRCLE 3(3)1, AAYKAR BHAVAN, MUMBAI, AAYKAR BHAVAN, MUMBAI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee sought to withdraw the appeal because a similar appeal for the same assessment year had already been decided, and withdrawing this appeal would prevent duplication. The Revenue had no objection to the withdrawal.
What were the facts?
The assessee filed an appeal against an order by the CIT(A) which was passed against the assessment order. At the time of hearing, no one appeared for the assessee. However, the assessee's counsel filed a letter seeking to withdraw the appeal.
What were the issues?
Whether the appeal can be withdrawn as it is a duplication of a previously decided appeal for the same assessment year.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH MUMBAI
Before: MS. KAVITHA RAJAGOPAL & SHRI GIRISH AGRAWAL
O R D E R
PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, Mumbai, vide order no. ITBA/NFAC/S/250/2023-24/1054193146(1), dated 07.07.2023 passed against the assessment order by Deputy Commissioner of Income Tax, Circle 3(3)(1), Mumbai, u/s. 143(3) of the Income-tax Act (hereinafter referred to as the “Act”), dated 26.09.2016 for Assessment Year 2014-15.
At the time hearing, none appeared on behalf of the assessee. But the ld. counsel of the assessee has filed a letter dated 25.06.2024 seeking permission from the Bench to withdraw the instant appeal filed by the assessee. Ld. AR submitted through his letter that the Shamdarshan Properties Pvt. Ltd.., AY 2014-15 appeal being in physical form was filed by the assessee on 09.08.2023 for Assessment Year 2014-15, and decided by order dated 22.01.2024 by “G” Bench and another appeal for the same AY was filed online. The Ld. Counsel requested the Bench to permit the withdrawal of the appeal filed online being ITA No.2795/Mum/2023, since the same has already been decided and thus avoiding duplication.
Since the Ld. Sr. AR has no objection in this regard, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.
In the result, appeal of assessee is dismissed as withdrawn.
Order is pronounced in the open court on 13 August, 2024
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