Withdrawal of Appeals: Tribunal permits withdrawal of connected appeals over levy of late fee; appeals dismissed as withdrawn.

Permission to withdraw six connected appeals concerning levy of late fee under section 234E was sought on account of an inadvertent common Form 35 filing for multiple quarters; the Tribunal noted the assessee's request to withdraw while reserving rights to pursue matters before the CIT(A) and the Revenue's absence of objection. The Tribunal recorded the request and absence of objection and permitted withdrawal, disposing of the six appeals as withdrawn. The operative points are withdrawal of appeals by consent/without objection, preservation of appellate rights before the lower appellate authority, and error in filing Form 35 as the cause for withdrawal.

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Issues: Whether the assessee's request to withdraw its six appeals (ITA-82/PUN/2024 to ITA-87/PUN/2024) concerning levy of late fee under section 234E for FY 2014-15 should be permitted and the appeals disposed of as withdrawn.

Analysis: The assessee filed a letter before the Tribunal on 26.04.2024 seeking permission to withdraw six connected appeals which challenged the levy of late fees under section 234E arising from intimation processed under section 200A and rectification proceedings under section 154 of the Income-tax Act, 1961. The letter explained that an inadvertent common Form 35 was filed before the CIT(A) instead of separate appeals for individual quarters and that the assessee wished to withdraw the tribunal appeals while reserving rights to pursue matters before the CIT(A). The Revenue had no objection to the withdrawal. The Tribunal recorded the withdrawal request and the absence of objection by the Revenue and proceeded to dispose of the appeals accordingly.

Conclusion: The Tribunal permitted the withdrawal and dismissed the six appeals as withdrawn.

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