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Facts
The assessee filed an appeal against the order dated 18.03.2025 of the National Faceless Appeal Centre, Delhi/Ld. CIT(A), for Assessment Year 2016-17. At the time of hearing, it was discovered that this was a duplicate appeal.
Held
The assessee's counsel submitted that the appeal was defective because the Tribunal fees could not be paid and requested to withdraw the appeal. The Tribunal accepted the withdrawal request.
Key Issues
Whether the appeal is to be dismissed as withdrawn due to being a duplicate and defective.
Sections Cited
147, 144, 144B
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Income Tax Appellate Tribunal, AGRA BENCH ‘DB’ AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
Date of Hearing 16.07.2025 Date of Pronouncement 29.07.2025 ORDER PER BRAJESH KUMAR SINGH, AM,
This appeal filed by the assessee is directed against an order dated 18.03.2025 of the National Faceless Appeal Centre, Delhi/Ld. CIT(A), relating to Assessment Year 2016-17 arising out of assessment order passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) dated 19.02.2024.
At the time of hearing, it was found that this appeal is duplicate appeal of fixed along with this appeal for today. It was submitted by the Ld. AR that this appeal is defective appeal because the Tribunal fees could not be paid in respect of this appeal and requested to withdraw this appeal. Accordingly, this appeal is dismissed as withdrawn.
In the result, this appeal of the assessee is dismissed.
Order pronounced in the open court on 29th July, 2025.