What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee realized that the initial appeal form required rectifications and inadvertently filed a fresh, corrected form. The assessee then requested to withdraw the earlier filed appeal.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw its appeal due to the filing of a corrected form.

Kdm Impex, Opera House vs DCIT | ITAT Mumbai 2026

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, VP & SHRI MAKARAND VASANT MAHADEOKAR, AM

Pronounced: 24.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI

BEFORE SHRI SAKTIJIT DEY, VP AND SHRI MAKARAND VASANT MAHADEOKAR, AM

ITA No.7948/Mum/2026 (Assessment Year: 2013-14)

KDM Impex DCIT 30, 1st Floor, Pratik Arcade, Circle 19(1), Piramal Chambers, Vs. Tata Road No.1, Mumbai-400 004 Mumbai-400 012

PAN/GIR No. AADFK 2444 F (Appellant) : (Respondent)

: None Appellant by Respondent by : None : 24.07.2026 Date of Hearing Date of Pronouncement : 24.07.2026

O R D E R Per Saktijit Dey, VP:

This is an appeal by the assessee against order dated 10.07.2026 of first appellate

authority, pertaining to assessment year (A.Y.) 2013-14.

The assessee has filed application dated 20.07.2026, seeking permission to

withdraw the appeal. The contents of the said letter are as under: Respected Sir Reg: KDM Impex PAN: AADFK4222F Α.Υ: 2012-2013 Subject: Request for Withdrawal of the Earlier Filed Form No. 36 on 13th July 2026 bearing Diary/Appeal NO.ITA 7948/MUM/2026. We respectfully submit that we had initially filed an appeal before the Hon'ble Income Tax Appellate Tribunal in Form No. 36 on 13th July 2026. Subsequently, it was observed that the said Form No. 36 required certain rectifications. We received froms for communication of defects to appellant on 15th July 2026.

2 ITA No. 7948/Mum/2026 (A.Y. 2013-14) KDM Impex vs. DCIT Accordingly, inadvertently instead of the rectifying the earlier form 36, We prepared new form 36 after incorporating the necessary corrections on 15th July 2026 and we have filed a fresh Form No. 36 containing the correct and complete particulars on 15th July 2026. In view of the filing of the corrected Form No. 36, We request that the earlier Form No. 36 filed on 13th July 2026 which contains the errors, may kindly be treated as withdrawn to avoid any duplication or procedural inconvenience. We, therefore, humbly request you to withdraw the earlier filed Form No. 36 at the earliest and take on record only the subsequently filed corrected Form No. 36 on 15th July 2026 for further proceedings. We shall be grateful for your kind consideration and prompt action in this matter. Thanking you, Yours faithfully, Sd/-

The learned Departmental Representative (ld. DR for short) has no objection to the

assessee’s prayer.

In view of the aforesaid, we are inclined to permit the assessee to withdraw the

present appeal. Accordingly, the appeal is dismissed as withdrawn.

In the result, the appeal is dismissed.

Order pronounced in the open court on 24.07.2026 Sd/- Sd/-

(Makarand V. Mahadeokar) (Saktijit Dey) Accountant Member Vice President Mumbai; Dated : 24.07.2026 Roshani, Sr. PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER,

(Dy./Asstt. Registrar) ITAT, Mumbai

KDM IMPEX,OPERA HOUSE vs. DCIT, PIRAMAL CHAMBERS

What did the Tribunal hold?

What were the facts?

What were the issues?

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