What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal for AY 2019-20. Subsequently, a duplicate appeal was registered. The assessee requested to withdraw the duplicate appeal as the original appeal had already been adjudicated.

What were the issues?

Whether the assessee can withdraw an appeal that has been registered as a duplicate of an already adjudicated appeal.

Arun Bhagawat Bhagat, Narayan… vs Ward-1(1) | ITAT Panaji 2026

Income Tax Appellate Tribunal, PANAJI BENCH “SMC”, PANAJI

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Respondent: Shri Mayur Kamble

Hearing: 17.08.2026Pronounced: 18.08.2026

आदेश / ORDER

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 17.10.2025 passed by Ld. Addl./JCIT(A)-1, Visakhapatnam [‘Ld. CIT(A)’] for the assessment year 2019-20.

2 ITA No.82/PAN/2026

When the appeal was called for hearing, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, the assessee filed an application seeking withdrawal of the above captioned appeal. The relevant portion of the said application is reproduced herein below :-

“The appellant filed his appeal for the assessment year 2019-20 manually on 19.01.2026. The Registry assigned No. ITA 37/PAN/2026. By objection dated 28.01.2026 and 09.02.2026 the appellant was required to submit digitally signed memorandum of appeal online which was complied with on 11.02.2026. The Registry assigned a new number ITA 82/PAN/2026. As of consequence there is a duplicate appeal ITA 82/PAN/2026 appear to have been registered. The appeal No. ITA 37/PAN/2026 having already been adjudicated by order dated 01.07.2026 the appellant submits the duplicate appeal No. ITA 82/PAN/2026 may please be treated as withdrawn and dismissed.”

Ld. DR raised no objection to permit the withdrawal of the above captioned appeal. 4. In the circumstances, we hereby grant permission to the appellant to withdraw the above captioned appeal. Accordingly, the above captioned appeal stands dismissed as ‘withdrawn’.

3 ITA No.82/PAN/2026

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced on this 18th day of August, 2026.

Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji / Dated : 18th August, 2026. Sujeet/DOC Sujeet Kumar Digitally signed by Sujeet Kumar Sharma Sharma Date: 2026.08.19 11:12:49 +05'30' आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Addl./JCIT(A)-1, Visakhapatnam. 4. The Pr. CIT/CIT concerned. 5. DR, ITAT, Panaji. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar/Sr.PS ITAT, Panaji.

ARUN BHAGAWAT BHAGAT,NARAYAN NAGAR, HONDA, SATTARI vs. WARD-1(1), PANAJI

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