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Facts
The appeal was preferred against an order dated 25.10.2023. The appellant assessee filed an application to withdraw the appeal, citing it as a duplication of a previously decided appeal.
Held
The Tribunal noted that the appellant sought to withdraw the appeal due to duplication with a prior decided appeal. The Learned DR had no objection to this request.
Key Issues
Whether the appeal should be allowed to be withdrawn as it is a duplicate of a previously decided appeal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH,
आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M):
1. 1. This appeal has been preferred against the impugned order dated 25.10.2023 passed by the Ld. CIT(A)/NFAC, Delhi.
2. At the very outset, the appellant assessee is said to have moved an application with a prayer to withdraw the appeal on the ground of duplication of the present appeal as the original has already been decided.
Subhash Kumar Khushwani 3. The Learned DR has no objection. 4. In view of appellant’s prayer, this duplicate appeal stands dismissed as withdrawn. Order pronounced in open court on 25.03.2025.