KULDEEPAK KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 44(1), DELHI

ITA 5664/DEL/2026Status: DisposedITAT Delhi22 July 2026AY 2012-132 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 Tribunal noted that the appeal was indeed a duplicate. Therefore, it was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for AY 2012-13. During the hearing, the assessee's representative stated that the appeal was a duplicate and requested its withdrawal.

What were the issues?

Whether a duplicate appeal filed by the assessee should be dismissed.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Hearing: 08.07.2026Pronounced: 08.07.2026

This assessee’s appeal for Assessment Year 2012-13, arises against the

CIT(A)/NFAC, Delhi order dated 23.3.2026, in proceedings u/s 143(3) of the

Income Tax Act, 1961 (in short “the Act”).

During the course of hearing, Ld. AR for the assessee submitted that he is withdrawing

the appeal as the same is a duplicate appeal and requested to dismiss the same as withdrawn. Ld.

DR did not controvert the aforesaid proposition.

After hearing both the parties and perusing the records, it is noticed that the instant appeal

is duplicate, thus, the same is liable to be dismissed as withdrawn. We hold and direct

accordingly.

In the result, the appeal of the assesee is dismissed in above terms.

Order Pronounced in the Open Court on 22/07/2026.

Sd/-

(Satbeer Singh Godara) Judicial Member

Dated: 22/07/2026 *SR BHATNAGAR”

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