R K & D INVESTMENT PRIVATE LIMITED,DELHI vs. AO, CPC BENGALURU

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ITA 8545/DEL/2025Status: DisposedITAT Delhi15 July 2026AY 2018-192 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the defective appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal (ITA 8545/DEL/2025) for Assessment Year 2018-19. During scrutiny, the registry pointed out a defect due to a wrongly filled respondent name, making the appeal defective. The assessee subsequently filed a fresh appeal (ITA No.8719/Del/2025) for the same year.

What were the issues?

Whether a defective appeal, where the respondent's name was wrongly filled, can be withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘G’ NEW DELHI

Before: SHRI ANUBHAV SHARMA

Pronounced: 22.04.2026

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘G’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA 8545/DEL/2025 िनधा�रण वष�/Assessment Year: 2018-19) R K & D INVESTMENT AO PRIVATE LIMITED 1ST FLOOR, PRESTIGE ALPHA 35, DEFENCE ENCLAVE,3RD NO 48/1 FLOOR, EAST DELHI,, NEW 48/2,BERATENAAGRAHARA DELHI-110092, DELHI BEGUR, HOSUR RD, Vs. UTTARAHALLI HOBLI, BENGALURU, BENGALURU-560100, KARNATAKA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AABCR7692B

अपीलाथ� �ारा/Appellant represented by: CA Prerna Malik ��थ� �ारा/Respondent represented by: Shri Manish Gupta, Sr. DR सुनवाई की तारीख / Date of conclusion of hearing: 22.04.2026 घोषणा की तारीख / Date of pronouncement: 22.04.2026 आदेश / ORDER PER AMITABH SHUKLA, AM This appeal filed by the assessee is directed against the order of Ld. ADDL/JCIT (A)-7, Mumbai, dated 28.10.2025 arising out of assessment order dated 11.12.2019 passed under section u/s 154 of the Act for the Assessment Year 2018-19. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

ITA 8545/DEL/2025 R K & D INVESTMENT PRIVATE LIMITED

2.

At the time of hearing, CA Prerna Malik, ld. Counsel for the assessee submitted that during the scrutiny of the said appeal, the registry pointed out that the respondent name was wrongly filled in, due to which the appeal was marked as defective. Thereafter, as advised by the concerned authority, the assessee filed a fresh appeal bearing ITA No.8719/Del/2025 for the same assessment year. However, the defect in appeal in ITA No.8545/Del/2025 could not be cured. Therefore, the ld. Counsel prayed for withdraw the appeal vide letter dated 30.03.2026 bearing ITA No.8545/Del/2025 being the defective appeal. 3. After going through the appeal memo, we accept the request of the ld. Counsel for the assessee and permit to withdraw the appeal in ITA No.8545/Del/2025. Accordingly, the appeal of the assessee is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 22nd April, 2026.

Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 15.07.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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