NAGARAMA MANOHAR TENNETI,VIZIANAGARAM vs. ITO,WARD-2,VIJAYANAGARAM, VIZIANAGARAM

This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1058488059(1) dated 05.12.2023.

At the outset, the assessee filed a petition for withdrawal of the appeal filed in I.T.A.No.64/Viz/2024, submitting that the assessee filed the appeal before ITAT, Delhi Bench by mistake and hence, filed a fresh appeal in I.T.A.No.33/Viz/2024 before the Visakhapatnam Bench on the Nagarama Manohar Tenneti,Vizianagaram same day as it was the last day to file the appeal. The assessee, requested the ITAT Delhi Bench to cancel the appeal filed before them by mistake vide email dated 02.02.2024. Meanwhile, the ITAT, Delhi Bench has transferred the appeal No.64/Viz/2024 to Visakhapatnam Bench as it belongs to Visakhapatnam jurisdiction, resulting in duplication of the appeal filed. Hence, the assessee pleaded for withdrawal of appeal in I.T.A.No.64/Viz/2024. 3. I have gone through the petition filed by the assessee for withdrawal of appeal. I find that the appeal of the assessee is posted for hearing before this Tribunal in and hence the appeal filed online before the Delhi Bench by the assessee by mistake and transferred to Visakhapatnam in I.T.A.No.64/Viz/2024 by the Delhi Bench is dismissed as withdrawn due to duplication of the appeal filed.

In the result, appeal of the assessee is dismissed as withdrawn.