What did the Tribunal hold?

The assessee sought to withdraw the appeal before the Delhi Bench as a decision had already been issued by the Kolkata Bench. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT Delhi Bench for assessment year 2008-09. The assessee had also filed a similar appeal before the ITAT Kolkata Bench.

What were the issues?

The primary issue was whether the appeal filed before the Delhi Bench should be withdrawn in light of a prior decision by another bench of the Tribunal on a similar matter.

Cactus Dealcom Pvt Ltd, New Delhi vs ITO | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH ‘H’ : NEW DELHI

For Appellant: Shri Shashwat Patwa, Advocate

For Respondent: Ms. Sapna Bhatia, CIT DR

Hearing: 12.09.2023

(PAN : AADCC2178F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shashwat Patwa, Advocate REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 12.09.2023 Date of Order : 12.09.2023 ORDER

PER SHAMIM YAHYA, ACCOUNTANT MEMBER :

This appeal by the assessee is directed against the order of the ld. Commissioner of Income-tax pertaining to the assessment year 2008-09.

At the outset, it is noted that assessee has filed two appeals – one at Kolkata Bench and another at Delhi Bench of the ITAT. Ld. Counsel of the assessee submitted that the decision from Kolkata Bench of the Tribunal has already been issued and a copy of the same is placed on any objection to the withdrawal of the appeal.

In view of the above, we permit withdrawal of the appeal. Hence, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on this 12th day of September, 2023 after the conclusion of the hearing.

CACTUS DEALCOM PVT LTD,NEW DELHI vs. ITO WARD - 5(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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