NARESH KOTHARI,T. NAGAR vs. INCOME TAX OFFICER, NFAC

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ITA 1044/CHNY/2026Status: DisposedITAT Chennai02 September 2026AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the current appeal was a duplicate of a previously filed and numbered appeal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2016-17. During the hearing, the assessee sought to withdraw the appeal.

What were the issues?

Whether a duplicate appeal can be withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA

Hearing: 02.09.2026Pronounced: 02.09.2026

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: The appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 05.01.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17.

ITA No.1044/CHNY/2026 - 2 - Naresh Kothari 2. At the time of hearing, we find that the assessee has filed a petition dated 28.08.2026 seeking withdrawal of the present appeal, stating that it is a duplicate appeal. It was submitted that the present appeal is the e-filed version of the physical appeal, which has already been numbered as ITA No. 990/CHNY/2026 and is also posted for hearing on 02.09.2026. In view of the above, this appeal is dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court at the time of hearing on 2nd September,2026 at Chennai.

Sd/- Sd/- (एस.आर. रघुनाथा) (जॉज� जॉज� के) (S.R. RAGHUNATHA) (GEORGE GEORGE K) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated, the 2nd September, 2026 RSR, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Chennai 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order Digitally signed by REKHA REKHA SENTHIL RAJ SENTHIL RAJ Date: 2026.09.07 10:00:44 +05'30'

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