J SELVAKUMAR,CHENNAI vs. DCIT, NCW-10, NCC

ITA 4545/CHNY/2026Status: DisposedITAT Chennai29 September 2026AY 2017-183 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the captioned appeal. The reasoning was based on the assessee's submission that the appeal was a duplicate filing, with a prior appeal against the same order already being on record. The Tribunal noted that the Ld. DR did not oppose the withdrawal. Consequently, the appeal was dismissed as withdrawn. No other issues were decided, and no specific provisions of the Income Tax Act were discussed in relation to the merits of the case, as the appeal was disposed of on procedural grounds.

What were the facts?

The assessee, J. Selvakumar, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, Delhi, dated 24.06.2026, for the Assessment Year 2017-18. The assessee submitted before the Income Tax Appellate Tribunal (ITAT), Chennai Bench, that this appeal (ITA No. 4545/Chny/2026) was a duplicate filing. The assessee's counsel had already filed an appeal against the same impugned order on 20.08.2026, numbered as ITA No. 4493/Chny/2026. Therefore, the assessee requested to withdraw the current duplicate appeal. The Departmental Representative (DR) did not oppose this request.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal filed against the order of the Ld. CIT(A)/NFAC dated 24.06.2026 for AY 2017-18, on the grounds that it is a duplicate filing? Assessee's Contention: The assessee argued that the appeal was a duplicate filing as a prior appeal against the same order had already been filed by the assessee's counsel. Therefore, the assessee sought permission to withdraw this redundant appeal. Revenue's Contention: The Revenue, through the Ld. DR, did not oppose the assessee's request for withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R. RAGHUNATHA

Hearing: 18.09.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, Delhi, (hereinafter referred to as ‘Ld.CIT(A)’), dated 24.06.2026 for the Assessment Year (hereinafter referred to as ‘AY’) 2017-18. J. Selvakumar 2. At the outset, assessee submitted that the assessee is withdrawing this appeal since it is a duplicate appeal filed by the assessee. In this regard, the a

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →