Duplicate Appeals Due to Technical Error: ITAT Raipur Allows Withdrawal

Madhu Anil Mark Vs ACIT (ITAT Raipur)

In the case of Madhu Anil Mark vs. ACIT, the assessee had filed an appeal against the order of the ADDL/JCIT(A), Lucknow, dated August 22, 2024, concerning an assessment order under Section 144 of the Income Tax Act, 1961, for AY 2017-18. However, due to a technical error, the assessee inadvertently filed an appeal before ITAT, Lucknow, on the same subject matter. Realizing the mistake, the assessee’s Authorized Representative (AR) submitted a letter on December 26, 2024, requesting permission to withdraw the duplicate appeal. The AR clarified that since the matter had already been disposed of by ADDL/JCIT(A), continuing with the current appeal was unnecessary.

During the hearing, the Senior Departmental Representative (DR), Smt. Tarannum Verma, did not object to the withdrawal request. Taking into account the circumstances, ITAT Raipur allowed the assessee to withdraw the appeal. The Tribunal formally dismissed the appeal as withdrawn. The order was pronounced in an open court on January 23, 2025.

FULL TEXT OF THE ORDER OF ITAT RAIPUR

The present appeal filed by the assessee is directed against the order passed by the ADDL/JCIT(A), Lucknow, dated 22.08.2024, which in turn arises from the order passed by the A.O under Sec.144 of the Income-tax Act, 1961 (in short ‘the Act’) dated 17.12.2019 for the assessment year 2017-18.

2. Shri A.K Pansari, Ld. Authorized Representative (for short ‘AR’) for the assessee, at the threshold, submitted that inadvertently as the present appeal had been disposed off by the ADDL/JCIT(A), Lucknow, therefore, the impugned order was assailed by the assessee by preferring an appeal before the ITAT, Lucknow. The Ld. AR has filed a letter dated 26.12.2024, wherein referring to the aforesaid facts he has sought liberty to withdraw the captioned appeal. For the sake of clarity, the aforesaid letter dated 26.12.2024 is culled out as under: (relevant extract)

3. Per contra, Smt. Tarannum Verma, Ld. Sr. Departmental Representative (for short ‘DR’) did not raise any objection to the seeking of withdrawal of the captioned appeal by the assessee appellant.

4. Considering the aforesaid facts, we herein permit the assessee appellant to withdraw the captioned appeal. Thus, the appeal filed by the assessee is dismissed as withdrawn.

5. In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in open court on 23rd day of January, 2025.