What did the Tribunal hold?

The Tribunal noted that the appeal had been filed twice and that the issue had already been adjudicated in a prior appeal. Therefore, the current appeal was withdrawn by the assessee.

The assessee filed an appeal before the ITAT. During the hearing, the assessee's counsel submitted that the appeal was inadvertently filed twice and that the matter had already been decided in favour of the assessee in a previous, similar appeal.

What were the issues?

Whether an appeal that has been inadvertently filed twice and already decided in a previous appeal can be withdrawn.

Swaminarayan Seva Niketan… vs ITO | ITAT Rajkot 2022

Income Tax Appellate Tribunal, “RAJKOT” BENCH, RAJKOT

Before: SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR

For Appellant: Smt. Aastha Maniar, A.R, Shri Nihar Ranjan Samal, Sr

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), Rajkot (‘CIT(A)’ in short) vide Appeal No. CIT(A)- 2/10200(2016-17)/2017-18, dated 10.08.2017 arising in the assessment order dated 30.11.2016 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY. 2014-15.

Seva Niketan vs. ITO(E)] AY 2014-15 - 2 - 2. At the time of hearing, learned counsel for the assessee Aastha Maniar moved an application that appeal arising out of CIT(A) order no.CIT(A)-2/10200(2016-17)/2017-18, dated 10.08.2017 has been inadvertently filed twice before the ITAT. The ITAT has already decided the matter in favour of the assesse in order dated 27.09.2021. Thus, assessee wants to withdraw the present appeal ITA No.432/Rjt/2017 and moved an application for withdrawal of appeal.

In view of the above, appeal of the assessee is dismissed as same has become infructuous.

In the result, the appeal of the assessee is dismissed as withdrawn.

This Order pronounced in Open Court on 17/02/2022

Sd/- Sd/- (ANNAPURNA GUPTA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 17/02/2022 True Copy S.K.SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

SWAMINARAYAN SEVA NIKETAN,JUNAGADH vs. INCOME TAX OFFICER (EXEMPTION), WARD-2, RAJKOT

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