ITAT Dismisses Assessee’s Appeal as Withdrawn in Duplicate Filing

ITAT Dismisses Assessee’s Appeal as Withdrawn in Duplicate Filing

This appeal was filed against the order dated 17.12.2024 for A.Y. 2022-23. At the very outset, the counsel for the assessee submitted an application dated 01.08.2025 seeking withdrawal of the appeal. It was explained that two appeal numbers had been allotted because the appeal was filed once offline and again through the online system.

The Departmental Representative did not raise any objection. The Tribunal, after noting the submission, allowed the request and dismissed the appeal as withdrawn. The order was pronounced in open court on 22.08.2025, and the signed order is dated 26th August, 2025.

Issue Before ITAT
Whether an appeal can be withdrawn when duplicate appeal numbers were generated on account of simultaneous offline and online filing.

ITAT’s Decision: The Tribunal noted that the assessee had moved an application seeking to withdraw the appeal on the ground that two appeal numbers had been generated due to double filing, one offline and another online. The Departmental Representative did not object to such a request. The Bench observed that once the assessee itself does not wish to prosecute the appeal, there remains no cause to adjudicate on the merits.

The Tribunal further observed that the law is well-settled that withdrawal of an appeal at the instance of the assessee is permissible, and once such withdrawal is allowed, the appeal ceases to survive. Therefore, the ITAT dismissed the present appeal as withdrawn, thereby disposing of the matter.

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