What did the Tribunal hold?

The Tribunal considered the application for withdrawal filed by the assessee. The assessee requested to withdraw the current appeal as the matter had already been heard and decided.

The assessee filed an appeal before the ITAT for AY 2012-13. The assessee later realized that a similar appeal for the same matter had already been filed and disposed of by the same bench. The assessee, being an uneducated villager, was unaware of the previous filing and disposal.

What were the issues?

Whether an appeal can be withdrawn if a similar appeal for the same matter has already been disposed of by the same tribunal.

Jarnail Singh, Peermuchalla… vs ITO | ITAT Chandigarh 2026

Cause title — parties, addresses and appearances

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1042/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2012-13 Shri Jarnail Singh बनाम The ITO House No. 1 Peermuchalla, Ward2(1), Chandigarh Near Sector 20, Panchkula, SAS Nagar (Mohali), Punjab-160104 "ायी लेखा सं./PAN NO: DOXPS6411F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rahul Khurana, C.A(Virtual) राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 19/05/2026 उदघोषणा की तारीख/Date of Pronouncement : 20/05/2026

आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 04/06/2024 for the Assessment Year 2012-13. 2. During the course of hearing the Ld. AR submitted an application for withdrawal of the present appeal, relevant contents of which read as under: Sub: - Appellate Proceedings in the case of Sh. Jarnail Singh, House Number 1, Peermuchalla, SAS Nagar, Mohali, Punjab, 160104, PAN DOXPS6411F, A.Y. 2012-13, ITA 1042/CHANDI/2025, fixed for hearing on 29th January 2026-Reg: Hon'ble Sir/Madam, This is in the reference to the notice for hearing in the captioned case received from your office. In this regard we wish to humbly submit that the present appeal has been filed by the appellant against the order under section 250(6) of the Income Tax Act, 1961 passed by the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi dated 04.06.2024 for the AY 2012-13. The hearing of the said case has been fixed before your Hon'ble Bench on 29th January 2026. However, it has come to the knowledge of the appellant that the appeal with respect to the said matter has already been filed earlier before your Hon'ble Bench on 05.08.2024 and subsequently it was heard and disposed of vide ITA 831/CHANDI/2024 dated 28.05.2025 wherein your

Honorable Bench remanded back the case to CIT(A) for adjudication afresh on merit. The appellant is an uneducated villager and was unaware about the filing of appeal for the same matter earlier and also did not have any knowledge regarding its subsequent disposal by your Hon'ble Bench. Being Bonafide, the appellant again filed appeal with respect to the same matter before your Hon'ble Bench on 18.08.2025 which is now scheduled for hearing on 29.01.2026. The said mistake has happened unintentionally by the appellant. Now, since the matter of the appellant has already been heard and decided by your Honorable Bench vide ITA 831/CHANDI/2024 dated 28.05.2025, therefore the appellant wishes to withdraw his appeal filed on 18.08.2025 bearing ITA 1042/CHANDI/2025 pending before your Honorable Bench. The appellant is extremely apologetic for the inconvenience caused to your Honorable Bench in the present case. We request your office to kindly place the same on record and oblige.

Ld. DR had no objection if the present appeal is dismissed as withdrawn.

After considering the application filed by the Ld. AR for withdrawal of the present appeal, we dismissed the appeal of the assessee as withdrawn.

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

Order pronounced on 20/05/2026 मनोज कुमार अ"वाल लिलत कुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद"/ ACCOUNTANT MEMBER "ाियक सद" /JUDICIAL MEMBER AG आदेश की "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

""थ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"ीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/

JARNAIL SINGH, PEERMUCHALLA,MOHALI vs. INCOME TAX OFFICER, WARD 2(1), CHANDIGARH

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