Duplicate Appeal: ITAT Delhi Dismisses Appeal as Withdrawn

AIX Connect Private Limited Vs ACIT (ITAT Delhi)

In the case of AIX Connect Private Limited vs ACIT (ITAT Delhi), the Income Tax Appellate Tribunal (ITAT) addressed an issue where two duplicate appeal numbers were allotted for the assessment year (AY) 2020-21. The assessee, AIX Connect Pvt Ltd, had been assigned two appeal numbers, ITA No. 4547/Del/2024 and ITA No. 4523/Del/2024, for the same assessment year, resulting in a duplication of appeals. Upon realizing this, the counsel for the assessee submitted a letter on October 15, 2024, requesting the withdrawal of one of the duplicate appeals, specifically ITA No. 4547/Del/2024.

The ITAT, after considering the submission made by the counsel, allowed the withdrawal of ITA No. 4547/Del/2024, which was deemed to be the duplicate appeal. As a result, the tribunal dismissed the appeal as withdrawn, thereby resolving the issue of the duplicate appeal numbers. The order was pronounced in open court on November 19, 2024. This decision highlights the importance of addressing procedural issues such as duplicate appeals to streamline the legal process and ensure the efficient handling of cases.

FULL TEXT OF THE ORDER OF ITAT DELHI

This appeal is preferred by the Assessee against the final assessment order dated 11.05.2023 passed u/s 92CA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Dy. Commissioner of Income Tax, TP 1(1)(1), Bangalore (hereinafter referred to as the Ld. AO) for AY 2020-21.

2. At the time of hearing, the ld. counsel for the assessee, vide letter dated 15^th October, 2024 placed on record by the assessee, submitted that for the subject assessment year, i.e., AY 2020-21, two appeal numbers had been allotted to the assessee viz., ITA No.4547/Del/2024 and ITA No.4523/Del/2024 and, hence, there is duplication of appeal. Therefore, it was submitted that the assessee may be permitted to withdraw one of the appeals being ITA No.4547/Del/2024.

3. In view of the above, the assessee is permitted to withdraw ITA No.4547/Del/2024 being the duplicate of ITA No.4523/Del/2024.

4. In the result, the appeal is dismissed as withdrawn.

Order pronounced in the open court on 19.11.2024.