What did the Tribunal hold?

The assessee's authorized representative stated that the appeal was not maintainable as a similar appeal was already preferred before another bench and withdrawn. The assessee requested permission to withdraw the present appeal.

The assessee filed an appeal against the order of the CIT(A) which upheld the assessment order passed by the AO under section 143(3) of the Income Tax Act, 1961. The assessee subsequently filed a petition for withdrawal of the appeal.

What were the issues?

Whether the assessee can be permitted to withdraw the appeal, and the appeal being dismissed as withdrawn.

Syed Abdul Cader vs CIT(A) | ITAT Chennai 2024

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI MAHAVIR SINGH & SHRI JAGADISH

Hearing: 24.10.2024Pronounced: 24.10.2024

Syed Abdul Cader, The Income Tax Officer, Old No.7, New No.15, Vs. Non Cororate Ward-12(1), 1st Floor, Ebrahim Sahib, Chennai. 2nd Lane, Mannady, Chennai – 600 001. [PAN: AADPC 7099J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथH की ओर से/ Appellant by : Shri D. Anand, Advocate JKथH की ओर से /Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/Date of Hearing : 24.10.2024 घोषणा की तारीख /Date of Pronouncement : 24.10.2024 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee is against the order of Learned Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 23.01.2024 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Income Tax Act, 1961 (hereinafter “the Act”) on 31.12.2019. :- 2 -:

At the outset, the ld.AR for the assessee stated that he has filed petition dated 24.10.2024 for withdrawal of this appeal without conceding on merits of appeal, which reads as under:- “The above- mentioned Appeal is posted for hearing before the "C" Bench of the Hon'ble Tribunal on 24.10.2024. The same is against the giving effect to order and hence not maintainable. The assessee has also already preferred appeal against the 1st appellate authorities order and the same is pending before B bench. Therefore, Assessee may be permitted to withdraw the present appeal. subject to the convenience of the Hon'ble Tribunal.”

When this was pointed out to ld. CIT-DR, he has not raised any objection for withdrawal of appeals. Hence, we dismiss the appeals as withdrawn.

SYED ABDUL CADER,CHENNAI vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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