What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The reason for withdrawal was that a duplicate appeal had been filed and the original appeal had already been processed.

The assessee filed an appeal against the order of the CIT(A) for AY 2019-20. The assessee's counsel submitted that this appeal was a duplicate of another appeal already heard by the Tribunal.

What were the issues?

The primary issue was the assessee's request to withdraw a duplicate appeal that had been filed.

Shekh Kutbuddin Habib, Coimbatore vs Non-Corp, Circle(2), Coimbatore | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI GAGAN GOYAL

Hearing: 17.06.2026

आयकर अपीलीय अिधकरण, ‘ए’ / ‘बी’ / ’सी’ / ’डी’ �ायपीठ, चे�ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI �ी एबी टी. वक�, �ाियक सद� एवं �ी गगन गोयल, लेखा सद�य के सम� BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER

ITA. 2246/Chny/2026 �नधा�रणवष�/Assessment Year: 2019-20 Shekh Kutbuddin Habib. VS The Commissioner of Income No.124, RangaKonar Street, Tax (Appeals), Mubarak Complex, 3rd Floor, Non-Corp, Circle (2) Coimbatore Coimbatore - 641009 [PAN: BWUPS 6818 K] (अपीलाथ�/Appellant/Revenue) (��यथ�/Respondent) : अपीलाथ� की ओर से/ Appellant by Ms. Sanchita, Advocate : ��थ� की ओर से /Respondent by Mr. Chilaka marthi Vijay Raju, Addl. CIT : सुनवाईक�तार�ख/Date of Hearing 17.06.2026 : घोषणाक�तार�ख /Date of 23.06.2026 Pronouncement आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/Addl./JCIT(A), Thane, (hereinafter referred to as ‘Ld.CIT(A)’), dated 16.01.2026 for the Assessment Year (hereinafter referred to as ‘AY’) 2019-20.

At the outset, the Ld.AR of the assessee submitted that the assessee is withdrawing this appeal since it is a duplicate appeal filed by

ITA No.2246/Chny/2026 (AY 2019-20) Shekh Kurbuddin Habib :: 2 :: the assessee. According to the Ld.AR, the assessee had filed appeal against impugned action in physical as well as e-format, and appeal which was numbered as ITA 1838/Chny/2026 was already heard by the Tribunal on 14.05.2026, and hence, assessee wishes to withdraw this appeal which was numbered as ITA 68/Chny/2026.

The Ld.DR does not oppose the proposal of the assessee.

Hence, we allow the assessee to withdraw the appeal for the aforesaid reason.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on the 23rd day of June, 2026, in Chennai. Sd/- Sd/- (गगन गोयल) (एबी टी. वक�) (ABY T. VARKEY) (GAGAN GOYAL) �या�यक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER चे�नई/Chennai, �दनांक/Dated: 23rd June, 2026. YS आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

Digitally signed YASHVI by YASHVIR SINGH R SINGH Date: 2026.07.07 12:13:49 +05'30'

SHEKH KUTBUDDIN HABIB,COIMBATORE vs. NON-CORP, CIRCLE(2), COIMBATORE

What did the Tribunal hold?

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