BALUSU ATCHYUTA DAMODARARAO,PULLALLAPADU VILLAGE vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

ITA 146/VIZ/2026Status: DisposedITAT Visakhapatnam23 July 2026AY 2015-164 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that a similar appeal against the same order was already pending. Considering the assessee's request and the duplicate nature of the appeal, the Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT, but later realized it was a duplicate appeal and mistakenly filed against the assessment order instead of the penalty order. The assessee requested to withdraw the appeal.

What were the issues?

Whether a duplicate appeal filed mistakenly can be withdrawn. The nature of the impugned order (assessment vs. penalty).

Which sections of the Income-tax Act were involved?

Section 271D,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

PER VIJAY PAL RAO, VICE PRESIDENT:

This appeal by the Assessee is directed against the order dated 01.01.2026 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the Assessment Year 2015-2016. 2. At the time of hearing, the learned Authorised Representative of the Assessee

The order continues below.

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