What did the Tribunal hold?

The Tribunal considered the request of the assessee's counsel and granted permission to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee's counsel requested to withdraw the appeal due to a miscommunication and inadvertent filing of a duplicate appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT. The appeal was a duplicate filing due to miscommunication.

Manikaran Orchards vs ITO | ITAT Chandigarh 2024

Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘B’, CHANDIGARH

Before: DR KRINWANT SAHAY & SHRI PARESH M. JOSHI

For Appellant: Shri Shruti Khandwal,Adv for Shri, CA राजव क ओर से/

Hearing: 08.07.2024Pronounced: 08.07.2024

Appeal in this case has been filed by the Assessee against the order dated 25.09.2023 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAT), Delhi.

At the very outset, the ld. Counsel of the Assessee has filed a letter before the Bench requesting for withdrawal of the appeal. In this regard,

710-Chd-2023 Manikaran Orchrds, Chandigarh

2 the ld. Counsel has submitted a letter dated 28.6.2024 stating as under:-

“Subject: Prayer for Grant of permission to withdraw appeal in Manikaran Orchard, C/O H.No. 3035, Sector 27D, Chandigarh for the ASSESSMENT YEAR 2017-18.

Hon'ble Bench, Kindly refer to the matter cited as subject above. The background of the proceeding in the case of the assessee is as under:

• The assessment in the case of above cited assessee was completed u/s 144 of Income Tax Act, 1961 (hereinafter referred to as "Act") wherein addition aggregating to Rs. 34,70,000/- was made by the Ld. AO.

• Against the above assessment order passed u/s 144 on 20.12.2019, assessee had filed appeal before the Worthy CIT(A) which v/as dismissed vide Worthy CIT(A) order dtd. 25.09.2023.

• Aggrieved against the order passed by Worthy CIT(A), assessee then filed appeal before Hon'ble ITAT, Chandigarh on 06.11.2023 in which is still pending for adjudication before the Hon'ble ITAT, Chandigarh and the appeal has been fixed for hearing on 02.07.2024.

We have recently been engaged as new counsel to handle the appellant's appeal. Due to a miscommunication with the appellant, we inadvertently filed an appeal before the 710-Chd-2023 Manikaran Orchrds, Chandigarh

3 Hon'ble ITAT, Chandigarh again on 21.11.2023 in .

In view of the above facts, we have instructed by the appellant to make prayer for grant of permission to withdraw the subject cited appeals. It is prayed accordingly”

The ld. DR did not have any objection to it.

We have considered the request of the ld. Counsel of the Assessee and accordingly, the permission is granted for withdrawal of the appeal. 5. In the result, the appeal is dismissed as withdrawn. Order pronounced on 08.07.2024.

MANIKARAN ORCHARDS,CHANDIGARH vs. INCOME TAX OFFICER WARD, KULLU, KULLU

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