What did the Tribunal hold?

The assessee requested to withdraw the appeal as they no longer wished to pursue the matter. The Tribunal accepted the assessee's request.

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee had already discharged the tax liability arising from the order under appeal.

What were the issues?

Whether the assessee can withdraw their appeal after discharging the tax liability.

Deepak Shah vs Ward 17(2)(1) | ITAT Mumbai 2026

Income Tax Appellate Tribunal, “H(SMC

For Respondent: Shri Ajay Uke, Ld. DR

Hearing: 03.07.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 1657/Mum/2026 (Assessment Year: 2018-19) Deepak Shah ITO Ward 17(2)(1) Flat No. 1301, Sion Kautilya Bhavan, Trombay Road, Near Vs. Mumbai-400 051 Diamond Garden, Chembur East, Mumbai-400 071 PAN/GIR No. AAKPS6721Q (Applicant) (Respondent) Assessee by None Revenue by Shri Ajay Uke, Ld. DR Date of Hearing 03.07.2026 Date of Pronouncement 08.07.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal filed by the assessee is directed against the order dated 24.05.2024 passed by the National Faceless Appeal Centre, Delhi [hereinafter referred to as "the CIT(A)"], under section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act"], for the Assessment Year 2018-19. The said first appellate order arose from the assessment order dated

2 ITA No. 1657/Mum/2026 Deepak Shah 15.02.2021 passed under section 143(3) read with sections 143(3A) and 143(3B) of the Act. 2. At the time of hearing, an application dated 25.05.2026 filed by RVKS and Associates, Chartered Accountants, on behalf of the assessee, was placed on record. In the said application, it has been stated that the assessee wishes to withdraw the present appeal bearing for the Assessment Year 2018-19, as the assessee has already discharged the tax liability arising out of the order under appeal and does not wish to pursue the matter further before the Tribunal. The assessee has accordingly requested that withdrawal of the appeal may be permitted and the appeal may be treated as withdrawn. 3. The Departmental Representative raised no objection. 4. Considering the aforesaid application filed on behalf of the assessee and there being no impediment in permitting withdrawal of the appeal, the request of the assessee is accepted. Accordingly, the appeal filed by the assessee is dismissed as withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 08.07.2026.

Sd/- Sd/- (SAKTIJIT DEY) (MAKARAND VASANT MAHADEOKAR) VICE PRESIDENT ACCOUNTANT MEMBER

3 ITA No. 1657/Mum/2026 Deepak Shah

Mumbai, Dated 08/07/2026 Dhananjay, Sr.PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : अपीलार्थी / The Appellant 1. प्रत्यर्थी / The Respondent. 2. संबंधित आयकर आयुक्त / The CIT(A) 3. आयकर आयुक्त(अपील) / Concerned CIT 4. धिभागीय प्रधतधिधि, आयकर अपीलीय अधिकरण, मुम्बई / DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, सत्याधपत प्रधत //True Copy// 1. उि/सहायक िंजीकार ( Asst. Registrar) आयकर अिीिीय अतिकरण, मुम्बई / ITAT, Mumbai

DEEPAK SHAH,MUMBAI vs. WARD 17(2)(1), MUMBAI, MUMBAI

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