What did the Tribunal hold?

The tribunal considered the assessee's request to withdraw the appeal. The tribunal permitted the withdrawal of the present appeal.

The assessee filed an appeal against the CIT(A) order for AY 2020-21. The assessee also filed another appeal for the same assessment year and requested to withdraw the present appeal as it was filed inadvertently.

What were the issues?

Whether the assessee can withdraw an appeal filed before the tribunal. The inadvertent filing of a duplicate appeal.

Gladius Hospitality Private… vs ITO | ITAT Delhi 2026

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

Before: SHRI MAHAVIR SINGH & SHRI S.RIFAUR RAHMAN

For Respondent: Shri Tarun Sharda, Sr. DR

Hearing: 18.09.2026Pronounced: 18.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4540/DEL/2026 (Assessment Year: 2020-21) Gladius Hospitality Private Limited, vs. Income Tax Officer, D-001, Chakrasenpur, Birondi, Noida. Greater Noida 201 308 (Uttar Pradesh). (PAN : AAHCG9980L) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Tarun Sharda, Sr. DR Date of Hearing : 18.09.2026 Date of Pronouncement : 18.09.2026 ORDER PER S.RIFAUR RAHMAN, AM: 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 30.03.2026 for the Assessment Year 2020-21. 2. None appeared on behalf of the assessee. However, we observed that assessee submitted a letter stating that two appeals being ITA No.6029/Del/2020 and 4540/Del/2026 (present appeal) for the same AY i.e. 2020-21 were filed in the aforesaid case and in this regard, it is

2 ITA No.4540/DEL/2026

mentioned that the second appeal being ITA No.4540/Del/2026 was filed inadvertently and requested to withdraw the present appeal. We observed that request of withdrawal vide letter dated 08.09.2026 is also placed on record. Accordingly, it is prayed that the assessee may be permitted to withdraw the present appeal. 3. In view of the above, we permit withdrawal of the present appeal. Hence, the present appeal filed by the assessee is dismissed as withdrawn Order pronounced in the open court on this 18th day of September, 2026 after the conclusion of hearing.

Sd/- sd/- (MAHAVIR SINGH) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 21.09.2026 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

GLADIUS HOSPITALITY PRIVATE LIMITED,GREATER NOIDA vs. ITO, NOIDA

What did the Tribunal hold?

What were the facts?

What were the issues?

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