ATUL SHARMA,DABRA DISTT. GWALIOR vs. DCIT/ACI-CIRCLE-1(1), GWALIOR

ITA 624/AGR/2026Status: DisposedITAT Dehradun28 September 2026AY 2020-212 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee's Authorized Representative (AR) had stated that a physical appeal (ITA No. 617/Agr/2026) had already been filed on 10.08.2026 against the same impugned order dated 02.01.2026. Consequently, the AR moved an application requesting that the present online-filed appeal be considered as withdrawn, as it was a duplicate filing. In view of the prayer made by the assessee, the Tribunal dismissed the present duplicate appeal as withdrawn. No other issue was decided.

What were the facts?

The assessee, Atul Sharma, filed an appeal against the order dated 02.01.2026 passed by the CIT(A) [NFAC(Delhi)] under Section 250 of the Income Tax Act, 1961, for Assessment Year 2020-21. The CIT(A) had dismissed the assessee's appeal. The assessee's Authorized Representative (AR) informed the Tribunal that a physical appeal, ITA No. 617/Agr/2026, had already been filed on 10.08.2026 against the same impugned order. The AR moved an application requesting that the current online-filed appeal be considered as withdrawn, as it was a duplicate filing.

What were the issues?

1. Whether the present appeal, filed online, is a duplicate of a previously filed physical appeal against the same order of the CIT(A) for AY 2020-21. Assessee's Contention: The assessee's AR stated that a physical appeal (ITA No. 617/Agr/2026) was already filed on 10.08.2026 against the impugned order. The AR requested that the current online appeal be treated as withdrawn because it was a duplicate filing. Revenue's Contention: The judgment records no specific contention from the revenue regarding the duplicate nature of the appeal or the withdrawal request.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri S.K. Jain, CA

For Respondent: Shri Anil Kumar, Sr (DR)

Hearing: 28.09.2026Pronounced: 28.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE: SUNIL KUMAR SINGH, JUDICIAL MEMBER BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 624/Agr/2026 Assessment Year: 2020-21 Atul Sharma, Vs. DCIT/ACI-Circle-1(1), 14/154, Meat Road, Jawahar Aaykar Bhawan, City Ganj, Dabra- 475110 Centre, Gwalior-474002 PAN: BIDPS9631M (Appellant) (Respondent) Assessee by Shri S.K. Jain, CA Department by Shri Anil Kumar, Sr (DR) Date of hearing 28.09.2026 Date of pronouncement 28.09.2026 ORDER PER:SUNIL KUMAR SINGH, J.M.

This appeal has been filed in duplication against the impugned order dated 02.01.2026 passed in appeal No NFAC/2019-20/10491123 by the ld. Commissioner of Income Tax/ NFAC(Delhi) [(hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2020-21, wherein ld CIT(A) has dismissed assessee’s appeal.

ITA No.624/Agr/2026

At the very outset, ld AR has stated that the assessee had physically filed ITA No. 617/Agr/2026 on 10.08.2026 against the impugned order. An application on behalf of the ld AR has been moved that this online filed duplicate appeal be considered as withdrawn on behalf of the assessee. 3. In view of the prayer made on behalf of the assessee, this duplicate appeal stands dismissed as withdrawn.

Order pronounced in the Open Court on- 28.09.2026 Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 28.09.2026

*Aamir, PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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