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Income Tax Appellate Tribunal, MUMBAI BENCHES “E”, MUMBAI
Before: SHRI B.R.BASKARAN (AM) & SHRI RAM LAL NEGI (JM)
At the outset, the Ld. Authorised Representative for the appellant/assessee moved an application for withdrawal of the present appeal stating therein that on perusal of appeal papers which were recently received, it was noticed that appeal against the order passed by Assessing Officer u/s 143(3) r.w.s. 263 of the Income Tax Act, 1961 ( in short ‘the Act’) has been filed wrongly before the Tribunal and the same was required to be filed before the CIT(A), therefore, the appellant/assessee may be allowed to withdraw the same.
The Ld. Departmental Representative did not oppose the application moved by the appellant.
We notice that the present appeal is not maintainable as the same has been filed against the assessment order passed by AO under section 143(3) read with section 263 of the Act. Accordingly, we allow the application of the appellant/assessee and dismiss the appeal as withdrawn.