RENU GOEL,DELHI vs. INCOME TAX OFFICER, DELHI

ITA 2830/DEL/2026Status: DisposedITAT Delhi07 August 2026AY 2017-182 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the present appeal. The reasoning was based on the assessee's submission that the appeal was filed with an incorrect PAN and a subsequent appeal had been filed with the correct PAN. The Senior Departmental Representative did not object to this request. The Tribunal found no impediment to allowing the withdrawal. The operative direction was to dismiss the appeal as withdrawn. No other issues were decided or left undecided.

What were the facts?

The assessee, Ms. Renu Goel, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench-E, challenging the order of the CIT(A), NFAC, New Delhi, for the assessment year 2017-18. The appeal was filed with an incorrect PAN. The assessee subsequently requested the withdrawal of the present appeal, stating that she had filed a new appeal with the correct PAN. The Senior Departmental Representative had no objection to the withdrawal request. The ITAT considered the facts and circumstances and allowed the assessee's request to withdraw the appeal.

What were the issues?

1. Whether the assessee's request for withdrawal of the appeal should be allowed, considering the filing of a subsequent appeal with the correct PAN. (Question of procedure) Assessee's contention: The assessee argued that she had filed the appeal with an incorrect PAN and had subsequently filed another appeal with the correct PAN. Therefore, she requested the withdrawal of the present appeal. Revenue's contention: The Senior Departmental Representative stated that he had no objection to the assessee's request for withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI FRIDAY BENCH-E : NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Respondent: Shri Balkishan Gopal, Senior DR

Hearing: 07.08.2026Pronounced: 07.08.2026

Per Manish Agarwal, AM :

This appeal by the assessee is arising out of the order of learned CIT(A), NFAC, New Delhi dated 11" January, 2026 for the assessment year 2017-18. 2. Nobody attended on behalf of the assessee at the time of hearing. Vide letter dated 2™¢ August, 2026, the assessee has requested for withdrawal of the present appeal filed by her for the reason that she had filed the appeal with an incorrect PAN. However, upon realizing the mistake, the assessee has filed another appeal with ITA No.3337/Del/2026 with correct PAN. The assessee has, therefore, requested for withdrawal of the present appeal in ITA No.2830/Del/2026. Learned Senior DR has no objection.

Considering the aforesaid and after going through the facts and circumstances of the case, we allow the request of the assessee to 2 ITA.No.2830/Del/2026

withdraw the present appeal. Hence, the appeal is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn.

Decision pronounced in the open Court on conclusion of hearing on 7‘ August, 2026. (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER

Date : 07.08.2026 VK.

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