KAVITA YADAV,NEW DELHI vs. ACIT, CIRCLE-28(1), CIVIC CENTRE

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ITA 1640/DEL/2026Status: DisposedITAT Delhi29 July 2026AY 2013-142 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 assessee requested to withdraw these appeals as they were duplicate filings and intended to pursue only one appeal (ITA No. 1638/Del/2026) which had identical facts and grounds. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed two appeals (ITA Nos. 1639 & 1640/DEL/2026) for AY 2013-14 against assessment orders passed under Section 147. These appeals were stated to be duplicate of another appeal filed by the assessee.

What were the issues?

Whether the appeals filed were duplicate and if they could be withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI ANUBHAV SHARMA

Pronounced: 25.06.2026

PER SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER: Both appeals have been preferred by the same assessee against the order dated 11-11.2025 of the Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre, New Delhi, [hereinafter referred to as ‘ld. CIT(A)’] arising out of assessment order both dated 30.03.2022 passed u/s 147 of the Income Tax Act, 1961 pertaining to Assessment Years both 2013-14. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. At the outset, the ld. Counsel for the assessee submitted that it may be allowed to withdraw the above appeals since they are duplicate appeals filed in

ITA 1639/DEL/2026 KAVITA YADAV

connection to the appeal filed bearing ITA No.1638/Del/2026. It was submitted that the assessee would like to pursue ITA No.1638/Del/2026 only, which is raised on identical facts and grounds. 3. Accordingly, ITA No.1639/Del/2026 and ITA No.1640/Del/2026 are dismissed as withdrawn. 4. In the result, both the appeals of the assessee are dismissed. Order pronounced in the open court on 25th June, 2026.

Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.07.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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