What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw its appeal as it had become infructuous due to the filing of a subsequent, identical appeal.

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee realized a fresh appeal had been filed for the same matter and sought to withdraw the initial appeal.

What were the issues?

Whether an appeal can be withdrawn when a subsequent, identical appeal has been filed and the original appeal has become infructuous.

The Kumbharia Vibhag Vividh… vs ITO | ITAT Surat 2026

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Ms. Ankita Shah, AR

For Respondent: Shri Ashish Kumar, Sr. DR

Hearing: 30.07.2026Pronounced: 31.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.1129/SRT/2025 (Assessment Year: 2017-18) The Kumbharia Vibhag Vividh The Income Tax Officer, Karyakari Sahakari Mandali Ltd., Ward-2(3)(4), Kumbharia, Room No.613, 6th Floor, Surat Vs. Aayakar Bhavan, Near Majura Gate, Opp., New Civil Hospital, Surat PAN: AAAJT0819Q (Appellant) : (Respondent) Assessee by : Ms. Ankita Shah, AR Respondent by : Shri Ashish Kumar, Sr. DR Date of Hearing : 30.07.2026 Date of Pronouncement : 31.07.2026 O R D E R PER : SUCHITRA KAMBLE, J M: This appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A) [in short “CIT(A)”], Delhi dated 15.01.2025 for the Assessment Year (in short “AY”) 2017- 18.

The Ld. Authorised Representative (in short “Ld. AR”) for the assessee submitted an application for withdrawal of appeal vide its application dated 30.07.2026 wherein it has been submitted by the assessee that the assessee was previously unaware of the filing and submission details concerning ITA No.1129/SRT/2025 and upon engaging the current Authorized Representative to file an appeal against the same appellate order a fresh appeal was subsequently instituted bearing ITA No.465/SRT/2026. Hence, the Ld. AR

ITA No.1129/SRT/2025 The Kumbharia Vibhag Vividh Karyakari Sahakari Mandali Ltd prayed before the Tribunal to allow the withdrawal of the appeal bearing ITA No.1129/SRT/2025.

The Ld. Departmental Representative submitted that he does not have any objection in allowing the assessee to withdraw its appeal.

We have heard both the parties and perused all the relevant materials available on record. As per the submission of the assessee, we hereby allow the assessee to withdraw its appeal as it becomes infructuous.

In result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 31.07.2026

Sd/- Sd/- (B.M. BIYANI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat; Dated: 31.07.2026 * Kishore, Sr. P.S. Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT- concerned 4. DR, ITAT, Surat 5. Guard File By order,

Assistant Registrar/Sr.PS/PS ITAT, Surat Bench

THE KUMBHARIA VIBHAG VIVIDH KARYAKARI SAHAKARI MANDALI LTD.,SURAT vs. ITO, WARD-2(3)(4), SURAT

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments