The assessee filed an appeal against the CIT(A)'s order for AY 2018-19. Subsequently, the assessee realized that another appeal against the same order for the same AY had already been filed and disposed of.

What were the issues?

Whether the assessee can withdraw an appeal when a similar appeal for the same assessment year has already been disposed of.

Tav Poly Plast, Rajasthan vs DCIT | s.143(3) | ITAT Jaipur 2026

Q: What did the Tribunal hold?

The assessee's authorized representative filed an application seeking permission to withdraw the present appeal. The Tribunal considered the application and allowed the withdrawal.

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Shri T.R. Senthil Kumar & Shri Prakash

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, JAIPUR (PHYSICAL HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Prakash, Accountant Member

ITA No: 153/JPR/2026 Assessment Year: 2018-19 Tav Poly Plast Deputy F-251, RIICO Industrial Commissioner of Income Tax, Area, Bhiwadi, Kaharani Vs PAN: AAKFT6844M Alwar (Appellant) (Respondent)

Assessee Represented: Sh. Harsh Poddar, Adv. Revenue Represented: Ms. Namita Patel, JCIT Date of hearing : 05-08-2026 Date of pronouncement : 21-08-2026 आदेश/ORDER

PER : PRAKASH, ACCOUNTANT MEMBER:-

This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT(A)”] dated 18.11.2025 for the Assessment Year 2018-19, arising out of the assessment order dated 23.04.2021 passed by the Assessing Officer [hereinafter referred to as “the AO”] under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

The assessee had filed this appeal against the order of the learned CIT(A). Later, the assessee realised that another appeal against the same order of the

ITA No. 153/JPR/2026 Tav Poly Plast learned CIT(A) for the same Assessment Year had already been filed before this Bench and had been disposed of vide order dated 08.06.2026 in the earlier appeal bearing ITA no. 1679/JPR/2025. Therefore, the learned Authorised Representative [hereinafter referred to as “AR”] for the assessee has filed an application seeking permission to withdraw the present appeal.

Considering the application submitted before us and the representation made by the learned AR, this appeal is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21.08.2026

Sd/- Sd/- (T.R. SENTHIL KUMAR) (PRAKASH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 21/08/2026 *Ganesh Kr., Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT 6. Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, t;iqj

TAV POLY PLAST,RAJASTHAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALWAR

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