SATYENDRA KUMAR SINGH,A vs. DDIT/ADIT(IN TAX.) NOIDA, NOIDA

ITITA 253/DEL/2026Status: DisposedITAT Delhi09 September 2026AY 2016-172 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal. The reasoning was based on the assessee's explicit request, communicated through their counsel via email, to withdraw the appeal. The assessee stated that the appeal was filed incorrectly along with another appeal that was already under consideration. The Revenue did not object to this request. Consequently, the Tribunal allowed the withdrawal. The operative direction was to dismiss the appeal as withdrawn. No specific issues were decided on merits, and no amount was in dispute as the appeal was withdrawn.

What were the facts?

The assessee, Satyendra Kumar Singh, filed an appeal against the order of the Learned Commissioner of Income-tax (Appeals), Noida – 2, dated 30.03.2026, for the Assessment Year 2016-17. The appeal was filed before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘D’. At the time of the hearing on 02.09.2026, the Revenue's counsel submitted that the assessee's counsel had communicated via email on 01.09.2026, requesting the withdrawal of the present appeal. The reason cited was that this appeal, IT(IT)A No.253/Del/2026, was mistakenly filed along with Appeal No.256/Del/2026, which had already been heard and was awaiting orders. A subsequent withdrawal request via email dated 02.09.2026 was also placed on record.

What were the issues?

The Tribunal had to decide whether to permit the withdrawal of the appeal filed by the assessee. The assessee's contention, as communicated through their counsel's emails, was that the appeal was filed erroneously alongside another appeal (IT(IT)A No.256/Del/2026) which was being processed. Therefore, the assessee wished to withdraw the present appeal. The Revenue, represented by the CIT DR, Dr. Shalini Verma, did not present any arguments against the withdrawal request. The judgment does not record any specific arguments from the Revenue other than acknowledging the assessee's request for withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’: NEW DELHI

Before: SHRI VIKAS AWASTHY & SHRI S.RIFAUR RAHMAN

For Respondent: Dr. Shalini Verma, CIT DR

Hearing: 02.09.2026Pronounced: 02.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER IT(IT)A No.253/DEL/2026 (Assessment Year: 2016-17) Satyendra Kumar Singh, vs. DCIT/ADIT, 1023, Gaur Green Avenue, (International Taxation), Abhay Khand – 2, Noida. Indirapuram, Ghaziabad – 201 010. (PAN : AFLPS5171C) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Dr. Shalini Verma, CIT DR Date of Hearing : 02.09.2026 Date of Pronouncement : 02.09.2026 ORDER PER S.RIFAUR RAHMAN, AM: 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals), Noida – 2 [“Ld. CIT(A)”, for short] dated 30.03.2026 for the Assessment Year 2016-17. 2. At the time of hearing, ld. DR of the Revenue submitted that ld. Counsel for the assessee had filed withdrawal letter through email dated 01.09.2026 for the reason that the present appeal i.e. IT(IT)A No.253/Del/2026 was wrongly filed along with Appeal No.256/Del/2026,

2 IT(IT)A No.253/DEL/2026

which has been heard and kept for orders by Bench D. Accordingly, ld. AR through email has submitted that request of withdrawal vide letter dated 02.09.2026 is also placed on record. Accordingly, she submitted that the assessee has preferred to withdraw the present appeal. In view of the above, we permit withdrawal of the appeal. Hence, the 3. appeal filed by the assessee is dismissed as withdrawn Order pronounced in the open court on this 2nd day of September, 2026.

Sd/- sd/- (VIKAS AWASTHY) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09.09.2026 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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