What did the Tribunal hold?

The Tribunal allowed the Revenue's request to withdraw the appeal. Consequently, the appeal filed by the Revenue was dismissed as withdrawn.

The Revenue filed an appeal against the order of the CIT(A). During the hearing, the Revenue sought to withdraw the appeal. The assessee's counsel had no objection to the withdrawal.

What were the issues?

Whether the Revenue can withdraw its appeal. The appeal was filed inadvertently and was a duplicate of another pending appeal.

JCIT vs Gaurav Sharma, Jaipur | s.250 | ITAT Jaipur 2026

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

Hearing: 12.08.2026Pronounced: 13.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC” BENCH, JAIPUR BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER

ITA No. 692/JPR/2026 (Assessment Year: 2024-25)

Joint Commissioner of Vs. Gaurav Sharma Income Tax (In-SITU) 26, Jayanti Colony, Bas 212, 2nd Floor, NCR Badanpura, Jaipur Building Jaipur �थायीलेखासं./जीआइआरसं./PAN/GIR No: HRRPS 8716 N Appellant .. Respondent

Appellant by : None Respondent by : Mrs. Arti Rawat, JCIT

Date of Hearing 12.08.2026 Date of Pronouncement 13.08.2026 O R D E R Per Annapurna Gupta, Accountant Member: The present appeal has been filed by the Revenue, against the order passed by the Office of the Commissioner of Income Tax, Appeal Addl./JCIT (A), 01 Coimbatore (hereinafter referred to as “Ld. CIT(A)”), dated

2 ITA No. 692/JPR/2026 Gaurav Sharma 12.01.2026 under Section 250 of the Income Tax Act, 1961, (hereinafter referred to “Act”).

During the course of hearing before us, Ld. DR filed an application in writing seeking withdrawal of the appeal. The contents of the application read as under:-

Sub: Request for withdrawal of Departmental appeal filed in ITA No. 692/JPR/2026 for A.Y. 2024-25 in the case of Shri Gaurav Sharma, PAN- HRRPS8716N reg- With reference to the above mentioned, It is submitted that two departmental appeals bearing ΠΑ Νο. 692/JPR/2026 and ITA No. 698/JPR/2026 For A.Y. 2024-25 in the case of Shri Gaurav Sharma were filed before the ITAT, Jaipur Bench. It has been observed from the records that both the appeals pertain to the same assessee, same A.Y. and identical grounds. Further the documents uploaded on ITAT E-filing Portal in both the appeals ie. Form-36, CSR, Grounds of Appeals and Order u/s 250 are exactly the same. Further, it is submitted that in the generated appeal no. ITA No. 692/JPR/2026 (registration summary), appeal order details appeal filed against was wrongly mentioned i.e. CPC INCOMETAX DEPARTMENT BENGALURU dated 23-mar-2026 instead of ADDL JCIT(A)-1, Coimbatore dated 12-Jan-2026. Thus ΠΑ Νο. 692/JPR/2026 appears to have been filed inadvertently and is a duplicate of 698/JPR/2026. In view of the above, it is requested that the departmental appeals in ITA 692/JPR/2026 for A.Y. 2024-25 in the case of Shri Gaurav Sharma may kindly be treated as cancelled and the same may be withdrawn. The department wants to proceed only ITA No. 698/JPR/2026 for A.Υ. 2024-25. Further, in the registration summary in appeal ITA No. 698/JPR/2026 in Assessment year column, pan no was mentioned of the assessee instead of Assessment year 2024-25. This is submitted for your kind information and necessary action.

3 ITA No. 692/JPR/2026 Gaurav Sharma 3. Ld. Counsel for the assessee had no objection to the withdrawal of appeal by the Revenue. In view of the above the appeal of the Revenue is dismissed as withdrawn. Order pronounced in the open court on 13.08.2026

Sd/- Sd/- (Kuldip Singh) (Annapurna Gupta) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 13.08.2026 Mittali, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order, Asst. Registrar ITAT, Jaipur

JOINT COMMISSIONER OF INCOME TAX (IN-SITU), JAIPUR vs. GAURAV SHARMA, JAIPUR

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