The Raipur bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee to withdraw the captioned appeal as 2 appeals were filed by the assessee on the same subject matter due to technical error.
The assessee appealed against the order passed by the Joint Commissioner of Income Tax (Appeals), which in turn arose from the order passed by the assessing officer (AO) under Section 144 of the Income Tax Act, 1961.
The counsel on behalf of the assessee submitted that the present appeal was dismissed by the JCIT(A), and thus the assessee has appealed before the ITTA for relief. The counsel has requested the ITAT to grant the assessee permission to withdraw the captioned appeal.
An ex parte assessment order was passed against the assessee and the Income-Tax Department ordered to pay Rs.3088990, against which the assessee had appealed before the ITAT,, Raipur and due to some technical error from the assessee’s side, their application moved to
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The ITAT, Lucknow (U.P.).
It was submitted by the assessee’s counsel that once they got to know that they had filed an appeal in a different jurisdiction, on the same day again we filed an appeal in the Income Tax Appellate Authority, Raipur (C.G.).
It was submitted that since 2 appeals have been filed by the assessee on the same matter, the assessee wanted to withdraw the appeal filed at ITAT, Lucknow, and wanted to continue the appeal at ITAT Raipur.
The assessee’s counsel also apologized for the technical error and the inconvenience caused.
The departmental representative did not raise any objection to the seeking of withdrawal of the captioned appeal by the assessee appellant.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
By looking into the facts of the case, the bench comprising Arun Khodpia (Accountant Member) and Ravish Sood (Judicial Member) allowed the assessee to withdraw the captioned appeal.
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