What did the Tribunal hold?

The Tribunal found merit in the assessee's AR's request. The Tribunal agreed to treat the current appeal as withdrawn due to the filing defects.

The assessee filed an appeal against the CIT(A) order. The assessee's authorized representative (AR) later submitted that the appeal was defective due to incorrect respondent name and delay. A corrected form was filed, and the AR requested the current appeal be treated as withdrawn.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn due to defects in filing and subsequent request by the AR.

Padmanaban Prabaharan vs ITO | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: MS. PADMAVATHY.S & SHRI MANU KUMAR GIRI

For Respondent: Mr. Gautham S. Mukundan, JCIT

आदेश / O R D E R

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 26.09.2025 for Assessment Year (AY) 2016-17.

The Ld. AR, vide letter dated 05.06.2026, submitted that the present appeal filed on 19.02.2026 was defective due to incorrect mentioning of the respondent’s name and delay in filing. It was further submitted that a

ITA No.1232/Chny/2026 Padmanaban Prabaharan :- 2 -: corrected Form No. 36 was filed on 17.03.2026 and assigned ITA No. 1603/Chny/2026. The Ld. AR accordingly prayed that the present appeal, having been erroneously filed, may be treated as withdrawn. After considering the submissions and the material on record, we find merit in the request of the Ld. AR and accordingly dismiss the present appeal as withdrawn.

In result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 12th day of May, 2026 at Chennai.

Sd/- Sd/- (मनु कुमार िग#र) (पदमावती यस) (Manu Kumar Giri) (Padmavathy.S) लेखा सद�य लेखा सद�य सद�य /Accountant Member सद�य �याियक �याियक सद�य �याियक �याियक सद�य सद�य / Judicial Member सद�य लेखा लेखा चे�नई/Chennai, �दनांक/Dated: 12th May, 2026. EDN, Sr. P.S आदेश क� �ितिल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकर आयु!/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF

EJTADA Digitally signed by EJTADA DURGA DURGA NARESH Date: 2026.06.01 NARESH 12:57:18 +05'30'

PADMANABAN PRABAHARAN,CHENNAI vs. ITO, WARD-1,, DINDIGUL

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