SURESH BABU,AVADI vs. ASST. COMMISSIONER OF INCOME TAX, CHENNAI

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ITA 3404/CHNY/2025Status: DisposedITAT Chennai30 April 2026AY 2017-20182 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 allowed the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. At the time of hearing, the assessee's counsel stated that the present appeal was a duplicate and sought permission to withdraw it. The assessee's main appeal had already been disposed of.

What were the issues?

Whether the assessee can withdraw a duplicate appeal that has already been disposed of.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA

Hearing: 30.04.2026Pronounced: 30.04.2026

आदेश/ O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.10.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.

ITA No.3404/CHNY/2025 :- 2 -: 2. At the time of hearing, the Ld.AR for the assessee submitted that the present appeal is a duplicate appeal and, therefore, sought permission to withdraw the same. It was further submitted that the assessee’s appeal had already been numbered as ITA No. 3696/CHNY/2025, which has been disposed of by the Tribunal vide order 27.02.2026. Therefore, the Ld.AR prayed that the present appeal may be permitted to be withdrawn. In light of the submission made by the Ld.AR, the present appeal of the assessee is dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court at the time of hearing on 30th April, 2026 at Chennai.

Sd/- Sd/- (एस.आर. रघुनाथा) (जॉज� जॉज� के) (S.R. RAGHUNATHA) (GEORGE GEORGE K) उपा�य� /VICE PRESIDENT लेखा सद�य/ACCOUNTANT MEMBER चे�ई/Chennai, �दनांक/Dated, the 30th April, 2026 RSR, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Chennai 4. �वभागीय ��त�न�ध/DR By Order 5. गाड� फाईल/GF. Digitally signed by REKHA REKHA SENTHIL RAJ SENTHIL RAJ Date: 2026.05.05 16:25:30 +05'30'

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