What did the Tribunal hold?

The Tribunal noted that the Revenue wished to withdraw its appeal. Based on the submissions of both parties, the Tribunal dismissed the appeal as withdrawn.

The Revenue filed an appeal against the CIT(A)'s order. However, the Revenue decided to withdraw the appeal as a similar appeal on the same issue for the same assessment year had already been decided by the Tribunal.

What were the issues?

The primary issue was the withdrawal of the Revenue's appeal due to its becoming infructuous.

Income Tax Department, New Delhi vs Sumeet Singhal HUF, New Delhi | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY&

For Respondent: Shri Mohit Gupta, Chartered

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 13.10.2025, for Assessment Year 2022-23.

Ms. Harpreet Kaur Hansra, representing the department submits that the department is withdrawing this appeal. The ld. DR placed on record a copy of letter from the Assessing Officer (AO) in this regard. She submitted that the Revenue had filed this appeal against the order of CIT(A) dated 13.10.2025. The Registry of Tribunal had pointed some defects. Another appeal was filed by the Department against the same order in ITA No.8786/Del/2025 after rectification of the defects as pointed by the Registry of Tribunal. The later appeal of the Revenue in ITA No.8786/Del/2025 for AY 2022-23 has been decided by the Tribunal vide order dated 20.05.2026. Therefore, the present appeal of the Revenue has become infructuous.

ITA 8340/DEL/2025 SUMEET SINGHAL HUF 3. Shri Mohit Gupta, appearing on behalf of the assessee endorsed the statement made by ld. DR that appeal of the Revenue in ITA No.8786/Del/2025 for AY 2022-23 against the order of CIT(A) dated 13.10.2025 has been dismissed by the Tribunal vide order dated 20.05.2025. He placed on record copy of aforesaid order of the Tribunal.

Both sides heard. The Revenue has placed on record a letter from the AO to withdraw this appeal, the said letter is reproduced herein below:

In light of the aforesaid letter from the Department, the appeal is dismissed as withdrawn.

ITA 8340/DEL/2025 SUMEET SINGHAL HUF

In the result, appeal of the Revenue is dismissed.

Order pronounced in the open court on Tuesday the 04th day of August, 2026.

Sd/- Sd/- AMITABH SHUKLA VIKAS AWASTHY ACCOUNTANT MEMBER JUDICIAL MEMBER

Delhi Dated: 07-August-2026

Copy to: INCOME TAX DEPARTMENT, ROOM NO 2014, E-2 BLOCK, CIVIC 1 CENTRE, MINTO ROAD, NEW DELHI-110002, SUMEET SINGHAL HUF, 2 2485, SADAR TIMBER MARKET, NEW DELHI-110006 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

INCOME TAX DEPARTMENT, NEW DELHI vs. SUMEET SINGHAL HUF, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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