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Facts
The assessee filed an online appeal for AY 2011-12. Subsequently, it was noted that an offline appeal concerning the same matter had already been filed and decided in favor of the assessee. The assessee then requested the withdrawal of the online appeal as the matter was already resolved.
Held
The Tribunal acknowledged the assessee's application for withdrawal, considering that the identical matter had been previously adjudicated and an order had been passed. The Tribunal found no reason to proceed with the current appeal.
Key Issues
Whether the appeal should be dismissed as withdrawn when the same issue has already been decided in favour of the assessee in a prior appeal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI RAJ KUMAR CHAUHAN, HONBLEShri H.M. Bhatt
O R D E R PER NARENDRA KUMAR BILLAIYA (AM)
This appeal filed by the assessee is preferred against the order of dated 22.06.2023 by National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] pertaining to A.Y. 2011-12. (A.Y: 2011-12) S Sagar Enterprise 2. Before us, the following application has been moved by the appellant.
“Respected Sir/Madam, Mr. JIGARKUMAR M SHETH (PARTNER) am writing on behalf of S SAGAR ENTERPRISE, holding PAN-AAGFS8866G, in response to the appeal hearing notice dated 02/04/2024 concerning the hearing of the online appeal filed by us on 17/08/2023, bearing Appeal No. 2885 scheduled for 15/05/2024. This letter intends to bring to your esteemed attention a matter of significant concern regarding the notice and the appeal in question. It is pertinent to note that an appeal concerning the same matter for the Assessment Year 2011-2012 was initially filed offline with the registry on 14/08/2023 and was assigned Appeal No. 2850. Complying with the instructions provided by the registry to also file an online appeal due to the initiation of the new system for online filings, we submitted the same appeal online on 17/08/2023, for which we were assigned a new Appeal No. 2885. Subsequently, the appeal with Appeal No. 2850 was duly heard on 13/12/2023, and an order favouring our claim was passed on 18/12/2023, thereby resolving the matter to our understanding. However, we have recently received a hearing notice for Appeal No. 2885 dated 02/04/2024 for a hearing scheduled on 15/05/2024, which pertains to the identical matter previously resolved under Appeal No. 2850. In light of the above, we respectfully request the withdrawal of appeal filed by us online dated 17th Aug 2023 bearing appeal no-2885 the hearing for which is scheduled on 15/05/2024, given that the matter has already been satisfactorily disposed of. We trust that this request aligns with the principles of justice and efficiency that the Tribunal upholds.
Page No. 2 (A.Y: 2011-12) S Sagar Enterprise Enclosed are copies of all relevant documents, including the appeal filing confirmations, hearing notices, and the order dated 18/12/2023, for your perusal and necessary action. We appreciate your attention to this matter and stand ready to provide any further information or clarification as may be required.”
Noting the contents of the application, the appeal is dismissed as withdrawn.
In the result, appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 26th April, 2024.