What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A). During the pendency of the appeal, the assessee filed a rectification application before the Assessing Officer. The rectification order granted relief to the assessee, rendering the appeal grounds infructuous.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee when the issues raised have been resolved by a rectification order passed by the Assessing Officer.

Cambridge University Press &… vs ACIT | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCHES ‘H’: NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY

Hearing: 08.09.2026Pronounced: 08.09.2026

PER KRINWANT SAHAY, AM:

Appeal in this case has been filed by the assessee against the order dated 27.01.2026 passed by the ld. Commissioner of Income Tax, Appeal CIT(A), Delhi- 44 for Assessment Year: 2020-21.

2 ITA No. 4924/Del/2026 Cambridge University Press & Assessment India P. Ltd. 2. The assessee has filed a brief of ground however during proceedings before us, the assessee has filed an application requesting to allow for withdrawal of appeal. The application of the assessee is reproduced as under:

“This is in relation to the captioned matter wherein the Appellant has received the hearing notice dated 17th July 2026 wherein the appeal has been scheduled for hearing on 8 September 2026. In this regard, the Appellant respectfully submits that it had also filed a rectification application before the jurisdictional Assessing Officer in respect of the issues forming the subject matter of the present appeal, Pursuant to the said application, a rectification order has now been passed granting relief to the Appellant and, accordingly, the grounds raised in the appeal no longer survive for adjudication. In view of the above, the Appellant respectfully requests Your Honours to treat this letter as sufficient compliance for the hearing fixed on 8th September 2026 and permit withdrawal of the captioned appeal. We request Your Honours to take the above on record. In case Your Honours require any further information or clarification, the Appellant shall be pleased to provide the same.”

Assessee’s request for withdrawal of appeal is allowed. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the Open Court as on 08.09.2026

Sd/- Sd/- (ANUBHAV SHARMA) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22.09.2026

3 ITA No. 4924/Del/2026 Cambridge University Press & Assessment India P. Ltd. *GP/Sr.PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(E) 4. CIT 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

CAMBRIDGE UNIVERSITY PRESS & ASSESSMENT INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(2), DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments