Loading judgment…
Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2016-17. The assessee later filed a letter requesting withdrawal of the current appeal, stating that a physically filed appeal for the same AY (ITA No. 4199/Mum/2023) had already been disposed of in their favour. They had erroneously filed another appeal electronically, which was allotted a new appeal number.
Held
The assessee, through their counsel, requested the withdrawal of the current appeal, as the issue had already been decided in their favor in a previously filed and disposed of appeal for the same assessment year. The Tribunal acknowledged the assessee's request for withdrawal.
Key Issues
Whether the current appeal should be withdrawn as a similar appeal for the same assessment year has already been decided in favor of the assessee.
Sections Cited
Section 253 of the Income Tax Act, 1961 (implied)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: SHRI RAHUL CHAUDHARY, JM
ARCIL Retail Loan Portfolio 001 ITO, 21(1)(2), J Trust. Piramal Chambers, 10th Floor, The Ruby, 29, Lalbaug, Parel, Vs. Senapati Bapat Marg, Mumbai-400012. Dadar, Mumbai-400028. PAN : AACTA6584N Appellant) : Respondent) Appellant/Assessee by : Shri Radhakant Saraf, CA Revenue/Respondent by : Shri Ashok Kumar Ambastha, Sr. DR : 09.08.2024 Date of Hearing Date of Pronouncement : 09.08.2024 O R D E R
Per Padmavathy S, AM:
This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi [for short 'the CIT(A)'] dated 18.07.2023 for Assessment Year (AY) 2016-17.
The assessee vide letter dated 06.08.2024 submitted that the assessee has filed an appeal before the Tribunal "A" Bench physically on 22.11.2023 and the said appeal (ITA No. 4199/Mum/2023) has disposed of by the Co-ordinate Bench vide order dated 07.06.2024. It is submitted that the assessee has filed one more appeal for the same AY electronically on 23.11.2023 erroneously and is allotted appeal number in this case. Since the issue is already decided in favour of the assessee while deciding the physical appeal, the assessee through the above letter has requested for withdrawal of the appeal no. 4230/Mum/2023. The extract of the relevant letter is reproduced below:
Accordingly, this appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 09-08-2024. Sd/- Sd/- (RAHUL CHAUDHARY) (PADMAVATHY S) Judicial Member Accountant Member *SK, Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. Guard File 5. CIT BY ORDER,