SATISH KUMAR,VASANT VIHAR, SOUTH DELHI vs. INCOME TAX OFFICER, CIVIC CENTRE

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ITA 334/DEL/2025Status: DisposedITAT Delhi04 July 2025AY 2014-15Bench: SHRI MAHAVIR SINGH, HON’BLE (Vice President), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the assessee's appeal was a duplication of an earlier appeal, which had already been decided. Therefore, the Tribunal dismissed the current appeal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee also filed an application to withdraw the appeal, stating that it was a duplication of a previously filed appeal that had already been decided.

What were the issues?

Whether an appeal, which is a duplicate of an already decided appeal, can be withdrawn or should be dismissed.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI AVDHESH KUMAR MISHRA

For Respondent: Shri Manoj Kumar, Sr. DR
Hearing: 04/07/2025Pronounced: 04/07/2025

ORDER PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the order dated 06.01.2025 of the Commissioner of Income Tax (Appeals), NFAC New Delhi [in short, the ‘CIT(A)’].

2.

The assessee has filed application dated 30.06.2025 for withdrawal of appeal on the reasoning reproduced hereunder: - Satish Kumar “1. I, CA. Atul Mangal Power of Attorney holder of Mr. Satish Kumar who is a 88 years old retired IAS officer from Ministry of Personnel would like to submit as under.

I would like to inform you that I have Filed an appeal before ITAT on 20.01.2025 vide ack. number 1800009091 & appeal number 1638/DEL/2025. I informed you that such appeal has been heard by honourable ITAT bench G & passed the appropriate order on 24.06.2025.

I also like to inform you that when I have submitted physical copies in three sets to the ITAT some glitch happened & tribunal accepted such three sets documents as fresh appeal having appeal number ITA334/DEL/2025, This is a duplication of appeal which we have not filed online. ITAT has adjourned hearing against this appeal on 03.09.2025.

I am requesting you to please withdraw/cancel appeal number ITA334/DEL/2025 as same matter is already settled in appeal number 1638/DEL/2025.

3.

Heard and perused material available on the record. The above application is self-explanatory. We find that the assessee wants to withdraw its appeal; on the reasoning that the same appeal filed through two different modes; e-file and physical, got two different appeal numbers. Hence, the assessee wants to withdraw this Appeal No. 334/Del/2025 as the same appeal filed manually numbered as has already been decided vide order dated 24/06/2025.

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