What did the Tribunal hold?

The tribunal noted that the appeal was a duplicate of another appeal that had already been heard. Consequently, the tribunal accepted the withdrawal request.

The assessee filed an appeal against an order passed under Section 143(1) of the Income Tax Act. During the hearing, the assessee's representative sought to withdraw the appeal.

What were the issues?

Whether a duplicate appeal can be withdrawn by the assessee.

Kiran Pukhraj Jain, Dadar East vs Income Tax Department (Income-Tax… | ITAT Mumbai 2026

Income Tax Appellate Tribunal, “K(SMC

[ Per Rahul Chaudhary, Judicial Member:

The present appeal preferred by the Assessee is directed against the Order, dated 07/01/2026, passed by the Learned Commissioner of Income Tax (Appeal), ADDL/JCIT (A)-1 Guwahati [hereinafter referred to as the ‘CIT(A)’] whereby Learned CIT(A) had dismissed the appeal against the Intimation, dated 30/12/2020, passed under Section 143(1) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’], for the Assessment Year 2018-2019. 2. When the appeal was taken up for hearing, the Ld. Authorized Representative for the Assessee invited our attention to the Letter, dated 29-02-2026, whereby the present appeal was sought to be withdrawn. The relevant extract of the said letter reads as under: Assessment Year 2018-19

“”The present appeal fixed for hearing today i.e. on 29th April 2026, is a duplicate appeal. The corresponding appeal being ITA 2135/Mum/2026 was listed for hearing before the 'SMC' Bench on 28th April 2026 and was heard.

In view of the aforesaid circumstances, it is respectfully submitted that since the corresponding appeal has already been heard, the present appeal may kindly be treated as withdrawn”.

The Learned Authorised Representative did not have any objection to the above application for withdrawal of appeal as the present appeal is a duplicate appeal.

Therefore, the present appeal is dismissed as withdrawn.

Order pronounced on 30.04.2026. (Om Prakash Kant) Judicial Member

मुंबई Mumbai; िदनांक Dated : 30.04.2026 Aditi Pandare, Private Secretary

2 Assessment Year 2018-19 आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant

""थ" / The Respondent. 2. आयकर आयु"/ The CIT

"धान आयकर आयु" / Pr.CIT 4. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण ,मुंबई / DR, ITAT,

Mumbai गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स"ािपत "ित //// उप/सहायक पंजीकार /(Dy./Asstt.

KIRAN PUKHRAJ JAIN,DADAR EAST vs. INCOME TAX DEPARTMENT (INCOME-TAX OFFICER, WARD 22(2)(1)), LALBAUG, PAREL,

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