PARUL SETH KHANNA,NCT DELHI vs. ITO WARD 54 (4), DELHI

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ITA 5849/DEL/2026Status: DisposedITAT Delhi14 August 2026AY 2019-202 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. As a result, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals before the ITAT challenging the orders of the Ld. Addl/JCIT(A). The assessee subsequently filed applications for withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee's appeals should be allowed to be withdrawn due to a subsequent rectification order by the AO that granted the relief sought.

Which sections of the Income-tax Act were involved?

Section 154,Section 90,Section 90A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E’’ : NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI KRINWANT SAHAY&

For Appellant: Adv. & Sh. Rudra Bhelloria
Hearing: 13.8.2026Pronounced: 13.8.2026

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “E’’ : NEW DELHI)

BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

ITA No. 5848/Del/2026 (AY 2018-19) & ITA NO. 5849/Del/2026 (AY 2019-20)

PARUL SETH KHANNA, VS. AO, WARD 54(4) D-69, DEFENCE COLONY, NEW DELHI NEW DELHI -110024 (PAN: AGLPK7408H) (Appellant) (Respondent) Appellant by: Sh. K. Sampath, Adv. & Sh. Rudra Bhelloria, Adv. Respondent by: Sh. Tarun Sharda, Sr. DR

Date of Hearing 13.8.2026 Date of Pronouncement 13.8.2026

ORDER PER MAHAVIR SINGH, VP: These appeals by the assessee are emanating from the orders of the Ld.

Addl/JCIT(A), Agra passed in appeal No. Addl/JCIT(A)Agra/10008/2017-18

and Appeal No. Addl/ JCIT(A)Agra/10008/2018-19 both dated 27.3.2026

relating to assessment years 2018-19 & 2019-20.

2.

At the very outset, Ld. Counsel for the assessee has submitted

applicationS for withdrawal of both the captioned appeals by stating the

reasons that Jurisdictional Assessing Officer i.e. ITO, Ward 70(1), Delhi vide

his rectification order u/s. 154 dated 13.7.2026 allowed the claim of the

assessee by granting relief as sought for u/s. 90/90A of the Act and as a result

thereof the dispute is no longer survives. Accordingly, it was prayed to permit

him to withdraw the aforesaid appeals. Ld. DR did not controvert the aforesaid

request of the Ld. AR

3.

After hearing both the sides and perusing the records and keeping in

view the aforesaid factual matrix, we deem it fit and proper to permit the

assessee to withdraw the captioned appeals, thus, both the appeals are

dismissed as withdrawn.

4.

In the result, both the appeals of the assessee are dismissed in the aforesaid manner.

Order pronounced in the open court on 13/08/2026.

Sd/- Sd/- (KRINWANT SAHAY) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT

SRBhatnaggar Date: 14-8-2026

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