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Facts
The assessee filed two appeals before the ITAT for AY 2019-20 and AY 2018-19 against the orders of the CIT(A). During the hearing, the assessee's representative submitted an application to withdraw both appeals as they were filed in duplication.
Held
The Tribunal noted that the appeals were filed in duplication, and the same matter had already been heard and disposed of by another bench of the Tribunal. Therefore, the Tribunal allowed the withdrawal of the appeals.
Key Issues
Whether the appeals should be dismissed as withdrawn, as they were filed in duplication and the matter was already decided.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Mumbai “SMC” Bench, Mumbai.
Before: Shri Vikas Awasthy (JM) & Shri Amarjit Singh (AM)
Per Vikas Awasthy (JM) :-
These appeals by the assessee are directed against the orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] for Assessment Year 2019-20 & 2018-19, respectively. Both the impugned orders are of even date i.e. 13.6.2023.
Shri Shashank Mehta appearing on behalf of the assessee submitted at the outset that the assessee wishes to withdraw both these appeals as these appeals have been filed in duplication. He furnished an application dated 7.5.2024 for withdrawal of the appeals.
The relevant extract of the aforesaid application filed by authorised representative of the assessee is reproduced herein below :-
“Ref : Shri Ajit Chandrashekar Dighe.
Subject : Application for Withdrawal of Appeal. ITA No : 3207/MUM/2023 & 3205/MUM/2023 AY : 2018-19 & 2019-20 Respected Sir, The captioned appeals bearing ITA No.: 3207/Mum/2023 (AY 2018-19) and (AY 2039-20) were e-filed before this Hon'ble Tribunal.
After e-filing the above referred appeals, the Appellant had also submitted the physical set before the registry. It appears that the said physical filing was lodged as separate appeals and the Appellant had received hearing notice for the same bearing ITA No.: 3335/Mum/2023 (AY 2018-19) and (AY 2019-20). The appeals have already been heard by 'A' bench of this Hon'ble Tribunal on 01.02.2024 and the order was also pronounced on 21.02.2024. Copy of the order is enclosed.
Since the matter is already disposed; we request your Honors to kindly allow us to withdraw the said e-filed appeals which is fixed for hearing on 09.05.2024. The inconvenience cause to your Honors is sincerely regretted”.
The application aforesaid is self explanatory. For the reasons given in the application both these appeals by the assessee are dismissed as withdrawn.
Order pronounced in the open court on Thursday the 9th Day of May, 2024.