Appeal Dismissed as Withdrawn to Pursue Corrected Duplicate Appeal

Appeal Dismissed as Withdrawn to Pursue Corrected Duplicate Appeal

Issue

Whether an assessee can be permitted to withdraw a pending appeal before the Tribunal on the ground that it contained inadvertent errors and a fresh, corrected appeal for the same Assessment Year has already been filed.

Facts

• The assessee, M/s Sane Retail Pvt. Ltd., filed an appeal for the Assessment Year 2017-18 (ITA No. 793/CHANDI/2025) challenging the order of the CIT(A), NFAC.

• During the hearing, the Authorized Representative (AR) submitted a letter requesting the withdrawal of the captioned appeal.

• The reason provided was that inadvertent errors had crept into the appeal at the time of filing.

• To rectify this, the assessee had already filed a fresh appeal (ITA No. 798/CHANDI/2025), which was pending listing before the Tribunal on a subsequent date (06.11.2025).

• The Departmental Representative (CIT-DR) did not object to the withdrawal request.

Decision

• The Income Tax Appellate Tribunal (ITAT) accepted the prayer of the assessee’s counsel.

• Consequently, the captioned appeal (ITA 793/CHANDI/2025) was dismissed as withdrawn, allowing the assessee to pursue the correct appeal filed separately.

Key Takeaways

• Correction of Errors: If a statutory appeal is filed with technical or substantive errors, the appellant has the option to file a fresh, corrected appeal and seek withdrawal of the defective one to avoid multiplicity of proceedings.

• No Prejudice: Tribunals generally allow such withdrawals when a fresh appeal covering the same subject matter is already on record, as it ensures the case is decided on proper grounds without prejudicing the Revenue.

• Procedural Hygiene: Withdrawing a defective appeal prevents confusion and ensures that the Tribunal adjudicates on the correct set of grounds and facts contained in the valid appeal.

IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
M/s Sane Retails Private Limited
SCO 22, First And Second Floor,
Sector-4 MDC, Panchkula
Haryana-134109
बनाम/
Vs.
DCIT
Circle Panchkula
Panchkula