What did the Tribunal hold?

The Tribunal noted the assessee's submission that the issue was already resolved by a prior ITAT order. Based on this, the Tribunal allowed the withdrawal of the present appeal.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2013-14. The assessee's counsel submitted that the issue in the appeal had already been resolved by a previous ITAT order.

What were the issues?

Whether the assessee can withdraw an appeal when the issue has already been decided by a higher tribunal.

Ritarani Saha, Kolkata vs ITO | s.250 | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Manoj Kataruka, AR

For Respondent: Shri Sanjib Kumar Paul, Sr. DR

Hearing: 17.08.2026Pronounced: 20.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER ITA No.1494/KOL/2026 Assessment Year: 2013-14 Ritarani Saha Vs. ITO, Ward-37(1), Kolkata 29A, Chhatwala Gulli, Bowbazar West Bengal-700001 1st Floor, Kolkata, West Bengal-700012 [PAN: DXFPS1637L] APPELLANT RESPONDENT Appellant by : Shri Manoj Kataruka, AR Respondent by : Shri Sanjib Kumar Paul, Sr. DR Date of hearing : 17.08.2026 Date of Pronouncement : 20.08.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER This appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) [“the Ld. CIT(A)”, for short], dated 05.02.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2013-14.

The Learned Counsel for the Assessee submitted in writing that ‘the issue on which the present Appeal was filed has already been resolved by the Hon’ble ITAT Kolkata Bench in ITA No.3178/Kol/2025, vide Order dated 20.07.2026’, therefore, sought for withdrawal of the present Appeal.

ITA No.1494/Kol/2026 Ritarani Saha; A.Y: 2013-14 3. Recording the submissions made by the Ld. AR, we, dismiss the Appeal of the Assessee.

In the result, Appeal of the Assessee is dismissed as withdrawn.

Order pronounced on 20.08.2026. Sd/- Sd/- (GOPALAN GURUSAMY) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20.08.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY// (MANISH BHOI) DEPUTY REGISTRAR KOLKATA BENCHES, KOLKATA

RITARANI SAHA,KOLKATA vs. ITO, WARD 37(1), KOLKATA, KOLKATA

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