LAXMINANDAN,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(1), HYDERABAD
What did the Tribunal hold?
The Tribunal considered the request made by the assessee's Authorized Representative. The AR submitted that the assessee had filed two appeals against the same order of the Ld. CIT(A), and the other appeal (ITA No. 1062/Hyd/2026) was scheduled for a future hearing. Based on this submission, the Tribunal granted permission to the assessee to withdraw the present appeal. Consequently, the appeal filed by the assessee was dismissed. No specific issue regarding the merits of the assessment or the CIT(A)'s order was decided, as the appeal was withdrawn. The operative direction was to dismiss the appeal as withdrawn.
What were the facts?
The assessee, Shri Laxminandan, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, challenging an order passed by the Commissioner of Income Tax (Appeals)-11, Hyderabad, for the Assessment Year 2015-16. The assessee's Authorized Representative (AR) informed the Tribunal that two appeals had been filed against the same impugned order of the Ld. CIT(A). The other appeal, bearing ITA No. 1062/Hyd/2026, was scheduled for hearing on a future date. The AR requested permission to withdraw the present appeal, ITA No. 2276/Hyd/2026. The Revenue's Departmental Representative (DR) did not object to this request.
What were the issues?
1. Whether the assessee is permitted to withdraw the present appeal (ITA No. 2276/Hyd/2026) in light of another appeal filed against the same order being pending. Assessee's Contention: The assessee, through its AR, sought permission to withdraw the present appeal. The reason provided was that another appeal (ITA No. 1062/Hyd/2026) against the identical impugned order of the Ld. CIT(A) was already filed and was pending for hearing before the Tribunal. The assessee wished to pursue that other appeal. Revenue's Contention: The Revenue, through its DR, did not raise any serious objection to the assessee's request for withdrawal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad
Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia
Per Madhusudhan Sawdia, A.M:.
This appeal is filed by Shri Laxminandan (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals)-11, Hyderabad (“Ld. CIT(A)”) dated 19.02.2026 for the A.Y. 2015-16. 2. The assessee has filed the following application for withdrawal of the present appeal : 3. At the outset, the Learned Authorized Representative (“Ld. AR”) submitted that the assessee had filed two
The order continues below.
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