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Facts
The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee later filed an application to withdraw the appeal. The reason for withdrawal was that the appeal was filed both physically and electronically, resulting in two separate appeal numbers for the same appeal.
Held
The Tribunal noted that the assessee had inadvertently been allotted two appeal numbers for the same appeal. The Departmental Representative had no objection to the withdrawal application.
Key Issues
Whether the appeal should be dismissed as withdrawn due to inadvertent allotment of duplicate appeal numbers.
Sections Cited
Section Not Specified
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Income Tax Appellate Tribunal, C BENCH, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER (Assessment Year: 2014-15) Pico Capital Private Limited, (successor in interest of M/s Western India Garments Private Limited) 22(1), Bombay Cotton Mills Compound, Dattaram Lad Path Kalachowky, Mumbai - 400033 [PAN: AAACW2493G] …………… Appellant Deputy Commissioner of Income Tax Vs 8(3)(2), Mumbai, Aayakar Bhavan, M.K. Marg, Mumbai - 400020 ……………. Respondent Appearance For the Appellant/Assessee : Shri Dhaval Shah For the Respondent/Department : Shri H.M. Bhatt Date Conclusion of hearing : 16.05.2024 Pronouncement of order : 17.05.2024
O R D E R
Per Rahul Chaudhary, Judicial Member:
The present appeal was preferred by the Assessee/Appellant against the order, dated 29/09/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for the Assessment Year 2014-15.
The Assessee/Appellant has now moved an application dated 10/05/2024 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 ITA No. (Assessment Year: 2014-15) 3990/Mum/2023 and were inadvertently allotted by the Registry for the same appeal. It was submitted that ITA No. 3990/Mum/2023 listed before us be treated as a duplicate appeal and be dismissed as withdrawn.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. 4007/Mum/2023.
In result, the present appeal is dismissed.
Order pronounced on 17.05.2024.