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Facts
The assessee filed an appeal against an order of the CIT(A). Before the tribunal, the assessee requested to withdraw the appeal, stating that two appeals were inadvertently filed against the same order, and the other appeal had already been heard.
Held
The tribunal allowed the assessee's request to withdraw the appeal, noting that the Senior DR did not object. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw an appeal filed before the tribunal, and if so, what is the consequence of such withdrawal.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
O R D E R PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals) (‘the CIT(A) in short), National Faceless Appeal Centre (NFAC) dated 25.01.2023 in Appeal No. NFAC/2020- 21/10094025 arising out of the intimation order passed u/s 143 (1) of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2021-22.
Before us, the assessee appeared and filed a letter requesting for withdrawal of the appeal as inadvertently two appeals were filed against one order of CIT(A). It is stated by assessee that the other appeal bearing No. 5915/Del/2025 has been heard by the coordinate bench on 29.10.2025 and therefore, the present appeal being duplicate, assessee wishes to withdraw the same. He prayed accordingly.
On the other hand, the Ld. Sr. DR has not objected to the request of the assessee.
Heard both the parties and after considering the application filed by the assessee, we allow the assessee to withdraw the appeal. In view of these facts, the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open Court on 31.10.2025.