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    <title>2024 (4) TMI 1380 - ITAT PUNE</title>
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    <description>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&#039;s request to withdraw while reserving rights to pursue matters before the CIT(A) and the Revenue&#039;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 The Tribunal recorded the request and absence of objection and permitted withdrawal, disposing of the six appeals as withdrawn.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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=466885</link>
      <description>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&#039;s request to withdraw while reserving rights to pursue matters before the CIT(A) and the Revenue&#039;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 The Tribunal recorded the request and absence of objection and permitted withdrawal, disposing of the six appeals as withdrawn.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.</description>
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