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Facts
The assessee filed an online appeal (ITA 2886/Mum/2023) for AY 2011-12, but had previously filed and had an offline appeal (Appeal No. 2550/Mum./2023) on the same matter decided by the ITAT. Consequently, the assessee sought to withdraw the online appeal, stating it was filed inadvertently.
Held
The Tribunal accepted the assessee's request for withdrawal after confirming that the Ld.DR had no objection. It noted that since the offline appeal concerning the same assessment year had already been adjudicated, the online appeal was dismissed as withdrawn.
Key Issues
Permission to withdraw an online appeal inadvertently filed, given that a prior offline appeal for the same assessment year has already been decided by the Tribunal.
Sections Cited
Section 250, Section 143(3), Section 147
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Income Tax Appellate Tribunal, MUMBAI BENCH “H”, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI ANIKESH BANERJEE
Instant appeal of the Assessee is preferred against the order of the National Faceless Appeal Centre, Delhi [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), for Assessment Year 2011-12, date of order 31.05.2023. The impugned order was emanated from the order of the Income-tax Officer 22(1)(5),Mumbai (in short, ‘the A.O.’) passed under section 143(3) r.w.s. 147 of the Act date of order 30/12/2018.
Himanshu Manohar Bhatt 2. At the outset, the Ld.AR of the assessee was requested for withdrawal and seeking permission to withdraw the appeal petition. The relevant part of the request letter is reproduced as below:-
“1. The above appeal is fixed for hearing with respect to the online appeal filed on 28 July, 2023. 2 (i). The assessee had also filed offline appeal on 20th July, 2023 bearing Appeal No. 2550/Mum./2023 in response to which the hearing was fixed on 30th October, 2023 before the ITAT, "E" Bench, Mumbai, on which date the same was argued by AR Mr. Shirish H. Shah (C.A.) 2 (ii). The order has been passed by the Honour ITAT "E" Bench, Mumbai on 8th November, 2023 in Appeal No. 2550/Mum./2023, copy of which is enclosed herewith for ready reference. 2 (iii). In view of the above, we hereby withdraw the online appeal filed inadvertently on 28 July, 2023.”
The Ld.DR had not made any objection against the assessee’s application and accepted the same.
In the view of the above, we accept the request of the assessee for withdrawal of the appeal.
In the result, the appeal of the assessee bearing is dismissed as withdrawn.