What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and the lack of objection from the revenue. Consequently, the Tribunal dismissed the appeals.

The assessee filed appeals before the ITAT challenging orders of the NFAC. The assessee later submitted a memo requesting withdrawal of these appeals, stating they were duplicates of previously filed appeals.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeals as they were filed in error and were duplicates of other pending appeals.

Narayanappa Devaraju, Tiptur vs ITO | ITAT Bangalore 2026

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI BALAKRISHNAN S. & SHRI SOUNDARARAJAN K.

आयकर अपीलीय अधिकरण, बेंगलुरू पीठें, बेंगलुरू INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCHES, BANGALORE BENCH: B BEFORE SHRI BALAKRISHNAN S., ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 1008 & 1009/BANG/2026 नििधारण वर्ा/Assessment Years: 2016-17 & 2017-18) SHRI NARAYANAPPA DEVARAJU INCOME-TAX OFFICER, NO. 01. SRI LAKSHMI WARD - 1 RANGANATHA, SWAMYK B INCOME-TAX OFFICER, WARD Vs. CROSS, YAGACHIKATTE, TIPTUR, - 1, TIPTUR TIPTUR-572114, KARNATAKA TIPTUR-572114, KARNATAKA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: ALGPD7265B

अपीलधर्थी द्वारा/Appellant represented by: Ms. Shreesha N, CA प्रत्यर्थी द्वारा/Respondent represented by: Shri Pradeep S., Addl. CIT-DR सुनवाई की तारीख / Date of conclusion of hearing: 15-07-2026 घोषणा की तारीख / Date of pronouncement: 16-07-2026 आदेश / ORDER PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER: These appeals are filed by the assessee challenging the separate orders of NFAC, Delhi both dated 29/12/2025 in respect of the A.Ys. 2016-17 and 2017-18.

At the time of hearing, the Ld.AR drawn our attention to the memo dated 03/06/2026 filed on 12/06/2026 in which the assessee had submitted that, they may be permitted to withdraw the above appeals in ITA Nos. 1008 & 1009/Bang/2026 since the same are duplicates of the appeals already filed and numbered as ITA Nos. 891 & 892/Bang/2026. In the said memo, the assessee further submitted that the appeals were in the process of return

ITA Nos. 1008 & 1009/BANG/2026 NARAYANAPPA DEVARAJU

since the defects were not rectified by the assessee and therefore prayed to permit the assessee to withdraw the said appeals.

The Ld.DR has no objection for withdrawing the said appeals filed by the assessee.

Considering the said facts and also after recording the memo filed by the assessee dated 03/06/2026 filed on 12/06/2026, we dismiss the present appeals in ITA Nos. 1008 & 1009/Bang/2026.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 16th July, 2026.

Sd/- Sd/- BALAKRISHNAN S. SOUNDARARAJAN K. ACCOUNTANT MEMBER JUDICIAL MEMBER

Bangalore Dated: 16th July, 2026.

Copy to: NARAYANAPPA DEVARAJU, NO. 01. SRI LAKSHMI RANGANATHA, SWAMYK B CROSS, YAGACHIKATTE, 1 TIPTUR, TIPTUR-572114, KARNATAKA INCOME-TAX OFFICER, WARD - 1, 2 INCOME-TAX OFFICER, WARD - 1, TIPTUR, TIPTUR-572114, KARNATAKA 3 THE PCIT / CIT, 4 THE D.R., ITAT, BANGALORE BENCH

BY ORDER

ASSISTANT REGISTRAR, I.T.A.T., BANGALORE. 2

NARAYANAPPA DEVARAJU,TIPTUR vs. INCOME-TAX OFFICER, WARD - 1, TIPTUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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