ACIT, CENTRAL CIRCLE-2(1), HYDERABAD vs. SAKET ENGINEERS PVT LTD, HYDERABAD
What did the Tribunal hold?
The Tribunal considered the petition filed by the Learned CIT-DR for the Revenue seeking withdrawal of the appeal. The Revenue stated that a duplicate appeal, ITA No.2648/Hyd/2026, had been filed against the same impugned order dated 11.03.2026, involving identical issues and grounds. This duplication was attributed to an inadvertent mistake during the online filing process. The assessee's representative had no objection to the withdrawal. In light of these submissions and the fact that the assessee did not oppose the withdrawal, the Tribunal found no impediment to allowing the withdrawal. Consequently, the appeal filed by the Revenue was dismissed as withdrawn. No other issues were decided, and no specific ratio decidendi for substantive legal principles was established as the appeal was withdrawn on procedural grounds.
What were the facts?
The Revenue, represented by the ACIT, Central Circle-2(1), filed an appeal (ITA 2210/HYD/2026) against the order of the Learned Commissioner of Income Tax (Appeals), Hyderabad-12, dated 11.03.2026, for the assessment year 2014-15. During the hearing on 24.09.2026, the Learned CIT-DR for the Revenue submitted a petition to withdraw the appeal. The reason cited was that another departmental appeal, ITA No.2648/Hyd/2026, involving the same issues and grounds against the same impugned order, had also been filed. The Revenue explained that a duplication occurred due to an inadvertent mistake during online filing through the ITAT e-filing portal. The assessee, Saket Engineers Pvt Ltd, had no objection to the withdrawal.
What were the issues?
1. Whether the Revenue should be permitted to withdraw its appeal (ITA 2210/HYD/2026) against the order of the Ld. CIT(A), Hyderabad-12, dated 11.03.2026, for assessment year 2014-15? (Question of procedure turning on the Tribunal's discretion). Contentions: Assessee: Had no objection to the withdrawal of the appeal. Revenue: Submitted a petition for withdrawal of appeal, stating that a duplicate appeal (ITA No.2648/Hyd/2026) involving the same issues and grounds had been filed due to an inadvertent mistake during online filing. Therefore, prayed for permission to withdraw the current appeal and have it dismissed as withdrawn.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, HYDERABAD BENCHES, HYDERABAD
Before: SHRI MANJUNATHA.G, HON’BLE & SHRI RAVISH SOOD, HON’BLE
PER MANJUNATHA.G, AM:
This appeal filed by the Revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals), [in short, “the Ld.CIT(A)”] Hyderabad- 12, dated 11.03.2026, and pertains to assessment year 2014-15. ITA 2210/HYD/2026
The Ld.CIT-DR for the Revenue, at the time of hearing, fi
The order continues below.
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