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Facts
The assessee filed two appeals against the same assessment order, one physically and one electronically. The assessee then filed an application to withdraw the electronically filed appeal due to duplication, intending to pursue the physically filed appeal on merits.
Held
The Tribunal noted that two appeals were filed for the same matter. Considering the assessee's request for withdrawal of the electronically filed appeal due to duplication and the absence of objection from the Revenue, the Tribunal allowed the withdrawal.
Key Issues
Withdrawal of appeal due to filing of duplicate appeals; procedural duplication in filing.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, G: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 8673/Del/2025 [Assessment Year: 2019-20] Superior Finlease Ltd. , Assistant Commissioner of Income NS-92, Khasra No. – 33/21, Ranaji Tax, Central Circle 32, Delhi- 2nd Floor, E-2, ARA Centre, Enclave, Near Arjun Park Vs Najafgarh, S.O., Jhandewalan Extension, West Delhi-110043. New Delhi-110002. PAN- AABSC3815M Assessee Revenue Assessee by None Revenue by Shri Vikram Singh Sharma, Sr. DR Date of Hearing 27.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BRAJESH KUMAR SINGH, AM,
This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-30, New Delhi-110055, [hereinafter referred to as the ‘Ld. CIT(A)] dated 24.10.2025 arising out of the Assessment Order dated 05.03.2025 passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by the Assessing Officer, DCIT, Central Circle-32, New Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2019-20. 1
ITA No.- 8673/Del/2025 Superior Finlease Ltd.
2. None appeared on behalf of the assessee. However, on perusal of the record, it is noticed that the assessee has filed an application dated 20.03.2026 seeking withdrawal of the present appeal. The said application is taken on record and is being considered for disposal of the present appeal. The relevant contents of the application filed by the assessee are reproduced as under:
“1. We act on behalf of M/s Superior Finlease Limited ("Appellant") in the captioned Appeal.
It is submitted that the Appellant had physically (hardcopy) filed an appeal against the assessment order dated 24.10.2025 passed by the Commissioner of Income of Tax (Appeals)- 30, New Delhi on 19.12.2025. The said appeal is captioned as ITA No. 8588/Del/2025. A copy of the acknowledgment dated 19.12.2025 issued by the Ho'ble ITAT is enclosed with this letter.
It is submitted that pursuant to filing the appeal physically, we were advised to file the appeal on the web portal of ITAT also. Accordingly, we also filed the appeal on the web-portal of ITAT on 22.12.2025, however all grounds of appeal could not be captured due to the limitation prescribed. The said appeal is captioned as . A copy of the acknowledgement of filing the appeal on the web-portal of ITAT dated 22.12.2025 is enclosed with this letter.
4. Pursuant to filing the hardcopy of the appeal before the Hon'ble ITAT and also filing the appeal on the web-portal of ITAT, we have received two separate notices from the Hon'ble ITAT: a) Notice dated 12.02.2026, fixing the date of hearing of the appeal 04.05.2026. The said notice was issued in appeal bearing no. ITA 8673/Del/ 2025 which was filed on the web-portal of ITAT; and b) Notice dated 28.02.2026, fixing the date of hearing of the appeal on 21.04.2026. The said notice was issued in appeal bearing no. ITA 8588/Del/2025 which was filed physically before the Hon'ble ITAT.
5. In view of the fact that two separate appeal numbers have been generated for the same matter arising from the same assessment order dated 24.10.2025, the Appellant most respectfully seeks to withdraw the appeal bearing (filed electronically), which is currently listed for hearing on 04.05.2026.
6. It is further submitted that the Appellant prays for continuation of the appeal bearing (filed physically) on merits before the Hon'ble Tribunal, which is listed for hearing on 21.04.2026.”
ITA No.- 8673/Del/2025 Superior Finlease Ltd.
3. The Ld. Sr. DR did not raise any objection to the withdrawal of the present appeal.
We have perused the material available on record and considered the contents of the withdrawal application filed by the assessee. It is observed that two separate appeals have been filed by the assessee against the same assessment order dated 24.10.2025, one filed physically bearing and another filed electronically bearing . The assessee has sought withdrawal of the present appeal i.e., on account of duplication arising due to procedural/technical reasons, while intending to pursue on merits. 4.1 Considering the aforesaid facts and in the absence of any objection from the Ld. Sr. DR, we find merit in the request of the assessee. Accordingly, the appeal bearing is dismissed as withdrawn.
In the result, the appeal is dismissed as withdrawn. Order pronounced in the open court on 27.03.2026.