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Facts
The assessee, CEVA Logistics India Private Limited, filed an appeal for A.Y. 2015-16. During the hearing, the assessee submitted a letter stating that a physical and online appeal for the same assessment year and against the same appellate order had already been filed.
Held
Based on the assessee's submission that a duplicate appeal was filed, the Tribunal dismissed the present appeal as withdrawn, as requested by the assessee.
Key Issues
Whether an appeal should be dismissed as withdrawn if the assessee has already filed another appeal for the same assessment year and appellate order.
Sections Cited
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Income Tax Appellate Tribunal, Mumbai “SMC” Bench, Mumbai.
O R D E R At the time of hearing of the appeal a letter dated 14/05/2024 is placed before us from assessee stating that assessee has filed physical and online appeal for the same assessment year against the same appellate order for the same assessee, and therefore this appeal may be treated as withdrawn.
Accordingly this appeal is dismissed as withdrawn