What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal due to the existence of a prior appeal with defects. The Revenue had no objection to the withdrawal.

The assessee filed a duplicate appeal (ITA 2525/BANG/2026) because the first appeal (ITA 2439/Bang/2026) had defects. The assessee requested to withdraw the current appeal as the first appeal was scheduled for hearing.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw a duplicate appeal filed due to defects in the original appeal, especially when the original appeal was already listed for hearing.

Naresh Bachwani, Maharashtra vs DCIT | 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: SMC BEFORE SHRI BALAKRISHNAN S., ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA 2525/BANG/2026 नििधारण वर्ा/Assessment Year: 2024-25) NARESH BACHWANI DCIT, CIRCLE-3(1)(1) B-306 - PRINCETON CHS LTD., NR BMTC BUILDING, SALES GALLERY, HIRANANDANI KORAMANGALA ESTATE, THANE WEST,, THANE- Vs. BENGALURU-560095, 400607, MAHARASHTRA KARNATAKA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: ALMPN5249D

अपीलधर्थी द्वारा/Appellant represented by: Ms. Chethana Garg, CA प्रत्यर्थी द्वारा/Respondent represented by: Shri Pradeep S, Addl. CIT-DR सुनवाई की तारीख / Date of conclusion of hearing: 13-07-2026 घोषणा की तारीख / Date of pronouncement: 13-07-2026 आदेश / ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER: This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 28/04/2026 in respect of the A.Y. 2024-25.

At the time of hearing, the Ld.AR brought to our notice that the assessee had already sent letters to the mail of the Tribunal and prayed that the present appeal, which is the duplicate appeal of the assessee in ITA No. 2439/Bang/2026, may be permitted to be withdrawn. The Ld.AR submitted that since the first appeal was showing some defects in the appeal, the assessee again filed the present appeal which has been numbered as ITA No.

ITA 2525/BANG/2026 NARESH BACHWANI

2525/Bang/2026. The Ld.AR further submitted that the first appeal in ITA No. 2439/Bang/2026 is fixed for hearing on 15/07/2026.

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

Considering the said facts and also after recording the request letters given by the assessee through email on 03/07/2026 and 07/07/2026, we dismiss the present appeal.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Sd/- Sd/- (BALAKRISHNAN S.) (SOUNDARARAJAN K.) Accountant Member Judicial Member

Bangalore, Dated, the 13th July, 2026. /MS / Copy to: NARESH BACHWANI, B-306 - PRINCETON CHS LTD., NR SALES GALLERY, HIRANANDANI ESTATE, THANE 1 WEST,, THANE-400607, MAHARASHTRA DCIT, CIRCLE-3(1)(1), 2 BMTC BUILDING, KORAMANGALA, BENGALURU-560095, KARNATAKA 3 THE PCIT / CIT, 4 THE D.R., ITAT, BANGALORE BENCH

BY ORDER

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

NARESH BACHWANI,MAHARASHTRA vs. DCIT, CIRCLE-3(1)(1), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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