NEERAJ KUMAR JHA ,MAHARASTRA vs. ADDL/JCIT (A)-12 DELHI, DELHI

PDF · subscribers
ITA 5403/MUM/2026Status: DisposedITAT Mumbai29 July 2026AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the present appeal was indeed a duplicate of a previously decided appeal. Therefore, the Tribunal granted permission to withdraw the current appeal.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2013-14. The assessee's representative stated that this appeal was a duplicate of a previously disposed appeal.

What were the issues?

Whether the current appeal is a duplicate of a previously disposed appeal and should be withdrawn.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J(SMC

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI JAGADISH

For Appellant: Shri Aman Yadav (Virtually present)
For Respondent: Ms. Jayshree Thakur (SR. DR)
Hearing: 24.07.2026Pronounced: 29.07.2026

Per: SHRI JAGADISH, A.M.:

1.

This appeal filed by the assessee is directed against the order dated 12.12.2025 passed by the Ld. Addl./JCIT(A)-12, Delhi [hereinafter referred to as “the Ld. CIT(A)”] for A.Y. 2013-14, arising out of the assessment order passed under section 143(3) read with section 147 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”].

ITA No.5403/M/2026 Neeraj Kumar Jha

2.

At the outset, the learned Authorised Representative (Ld. AR) submitted that the present appeal is a duplicate of ITA No. 3071/Mum/2026 arising from the same impugned order. He further submitted that the said appeal has already been disposed of by the Tribunal vide order dated 30.06.2026 and, therefore, sought permission to withdraw the present appeal.

3.

We have heard the Ld. AR and perused the material available on record. We find that the present appeal arises from the same impugned order which was the subject matter of ITA No. 3071/Mum/2026, already disposed of by the Tribunal vide order dated 30.06.2026. In view of the request made by the Ld. AR, permission to withdraw the present appeal is granted. Accordingly, the appeal is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 29/07/2026.

Sd/- Sd/- (NARENDER KUMAR CHOUDHRY) (JAGADISH) Judicial Member Accountant Member

Mumbai, Dated: 29/07/2026 Ashwani Rao Sr. Private Secretary

ITA No.5403/M/2026 Neeraj Kumar Jha

Copy of the order forwarded to: 1. Appellant 2. Respondent 3. The CIT 4. The CIT (Appeals) 5. The DR, I.T.A.T. By order

(Assistant Registrar) ITAT, Mumbai

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →