Facts
The Assessee/Appellant filed an appeal against an order dated 24/01/2024. The Assessee/Appellant later filed an application seeking withdrawal of the appeal. This was due to the inadvertent allotment of two separate appeal numbers for the same appeal.
Held
The Tribunal noted that ITA No. 1261/Mum/2024 was listed as a duplicate appeal. The Departmental Representative had no objection. The Tribunal dismissed the present appeal as withdrawn.
Key Issues
Whether the present appeal, listed as a duplicate, should be dismissed as withdrawn.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, A BENCH, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Abbas Ismail Contractor, B-2, Mamta Apartment, Appasaheb Marathe Marg, Prabhadevi, Mumbai - 400025 [PAN: ADJPC0925A] …………… Appellant Assistant Commissioner of Income Vs Tax, Circle 22(1), Mumbai, Piramal Chambers, Lalbaug, Parel, Mumbai - 400012 ……………. Respondent Appearance For the Appellant/Assessee : Ms. Nisha Dharia For the Respondent/Department : Shri Raj Singh Meel Date Conclusion of hearing : 13.06.2024 Pronouncement of order : 20.06.2024 O R D E R
Per Rahul Chaudhary, Judicial Member:
The present appeal was preferred by the Assessee/Appellant against the order, dated 24/01/2024, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for the Assessment Year 2012-13.
The Assessee/Appellant has now moved an application dated 12/06/2024 seeking withdrawal of the appeal for the reason that the Assessee/Appellant had filed the appeal physically as well as electronically. Two separate appeal numbers, being and Registry for the same appeal. It was submitted that ITA No. 1261/Mum/2024 listed before us be treated as a duplicate appeal and be dismissed as withdrawn. The Ld. Departmental Representative did not have any objection to the aforesaid application. Accordingly, the present appeal is dismissed with the liberty to the Assessee/Appellant to pursue grounds raised
in appeal in ITA No. 1102/Mum/2024.
3. In result, the present appeal is dismissed.