ITO, ROHTAK vs. RAJESH KUMAR, MADINA

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ITA 7333/DEL/2026Status: DisposedITAT Delhi24 July 2026AY 2020-212 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the Revenue's request to withdraw the appeal. The reasoning was based on the submission by the Senior DR that inadvertent entries were made in Form No. 36 of the present appeal and that a fresh appeal with correct details had been filed. The Tribunal considered the facts and circumstances and granted permission for the withdrawal. The operative direction was to dismiss the appeal as withdrawn. No other issues were decided, and no specific principle (ratio) for future citation was established beyond the procedural aspect of withdrawing an appeal due to filing errors.

What were the facts?

The appeal, bearing ITA No.7333/Del/2026, was filed by the Revenue against the order of the learned CIT(A), New Delhi, dated July 13, 2026, for the assessment year 2020-21. The assessee is Shri Rajesh Kumar, and the Revenue is the Income Tax Officer. At the time of the hearing on July 24, 2026, no one appeared on behalf of the assessee. The Senior DR for the Revenue requested to withdraw the appeal, citing inadvertent errors in Form No. 36 of the present appeal. The Revenue stated that a fresh appeal with corrected details had been filed.

What were the issues?

1. Whether the Revenue's appeal should be allowed to be withdrawn due to inadvertent errors in the appeal filing. (Question of procedure) The Revenue argued that there were inadvertent entries made in Form No. 36 for the present appeal, ITA No.7333/Del/2026. They submitted that upon realizing these mistakes, the Department had filed another appeal with the correct details. The Revenue requested to withdraw the current appeal on this ground. The judgment records no arguments from the assessee.

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Respondent: Shri Rajesh Kumar Dhanesta, DR. Assessee by : None
Hearing: 24.07.2026Pronounced: 24.07.2026

Per Mahavir Singh, Vice President :

This appeal by the Revenue is arising out of the order of learned CIT(A), New Delhi dated 13" July, 2026 for the assessment year 2020-

21.2.

At the time of hearing, none appeared on behalf of the assessee. Learned Senior DR requested for withdrawal of the appeal of the Revenue on the ground that some inadvertent entries were made in Form No.36 of the present appeal i.e., ITA No.7333/Del/2026. He further submitted that upon realizing the mistakes, the Department has filed another appeal in the said case having correct details.

3.

Considering the aforesaid and after going through the facts and circumstances of the case, we allow the request of the Department to withdraw the present appeal. Hence, the appeal is dismissed as withdrawn.

2 ITA-7333/Del/2026

4.

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

Decision pronounced in the open Court on conclusion of hearing on 24" July, 2026. (MANISH AGARWAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT

Date : 24.07.2026 VK.

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