What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order. Subsequently, the assessee filed an application to withdraw the appeal, stating it was a duplicate of a previously filed appeal against the same order.

What were the issues?

Whether the assessee should be allowed to withdraw a duplicate appeal filed against the same order.

Ksrtc Employees Credit… vs ITO | s.250 | ITAT Bangalore 2026

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER: 1. The assessee has filed the present appeal against the impugned order dated 22.12.2025, passed under section 250 of the Income-tax Act, 1961 (“the Act”) by the learned Addl./Joint Commissioner of Income-tax (Appeals)-1, Chennai, for the assessment year 2023-24.

ITA 998/BANG/2026 KSRTC EMPLOYEES CREDIT CO-OPERATIVE SOCIETY LTD 2. On 06.08.2026, the assessee filed an application seeking withdrawal of the present appeal, on the basis that the assessee had filed an appeal, being ITA No. 671/Bang/2026, against the same impugned order, which was heard and an order was also passed on 14.07.2026. The assessee submitted that the present appeal was filed to cure the defect notified by the Registry in the earlier appeal. However, the same was instead registered as ITA No.998/Bang/2026. Accordingly, the assessee sought permission to withdraw the present duplicate appeal. The learned DR did not raise any objection to the assessee's prayer.

Accordingly, the assessee’s present appeal, being ITA No.998/Bang/2026, is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 17-Aug-2026. Sd/- Sd/- (PRASHANT MAHARISHI) (SANDEEP SINGH KARHAIL) VICE PRESIDENT JUDICIAL MEMBER Bangalore, Dated, the 17-Aug-2026. *VM* Copy to: KSRTC EMPLOYEES CREDIT CO- OPERATIVE SOCIETY LTD, NO. 27, KSRTC COMPLEX K.H. ROAD, 1 SHANTHINAGAR, BENGALURU-560027, KARNATAKA

ITA 998/BANG/2026 KSRTC EMPLOYEES CREDIT CO-OPERATIVE SOCIETY LTD

INCOME-TAX OFFICER WARD 7(2) (3), 2 BMTC BUILDING, KORAMANGALA, BANGALORE, BENGALURU-560034, KARNATAKA 3 THE PCIT / CIT, 4 THE D.R., ITAT, BANGALORE BENCH 5 GUARD FILE BY ORDER

ASSISTANT REGISTRAR I.T.A.T., BANGALORE

KSRTC EMPLOYEES CREDIT CO-OPERATIVE SOCIETY LTD,BANGALORE vs. INCOME-TAX OFFICER WARD 7(2) (3), BANGALORE

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