NIKITHA BUILD-TECH PRIVATE LIMITED,BRIGADE RUBIX, HMT MAIN ROAD, BENGALURU vs. ASSESSING OFFICER, BENGALURU

ITA 2345/BANG/2026Status: DisposedITAT Bangalore06 October 2026AY 2022-233 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the present appeal for the assessment year 2022-23. The reasoning was based on the assessee's submission that the appeal was a duplicate, having been filed again inadvertently after an initial appeal against the same order had already been lodged. The Revenue did not oppose this request. Consequently, the Tribunal dismissed the appeal as withdrawn. No specific issue regarding the merits of the assessment or the order of the CIT(A) was decided. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Nikitha Build-Tech Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, against an order dated 27.03.2026 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal pertained to the assessment year 2022-23. The assessee's Authorized Representative (AR) filed an application seeking withdrawal of the present appeal. The AR stated that the assessee had already filed an appeal against the same impugned order and that the current appeal was a duplicate, inadvertently filed again due to a defect notice from the Registry. The Revenue's Departmental Representative (DR) did not object to the withdrawal request.

What were the issues?

1. Whether the present appeal, filed by the assessee against the order of the learned CIT(A) dated 27.03.2026 for assessment year 2022-23, is to be withdrawn. Assessee's Contention: The assessee argued that the present appeal was a duplicate appeal. The assessee had already filed an appeal against the same impugned order. In response to a defect notice, the assessee inadvertently re-uploaded the entire set of appeal documents, which was treated as a fresh appeal by the Registry and allotted the current appeal number. Therefore, the assessee sought to withdraw the present appeal. Revenue's Contention: The Revenue did not object to the assessee's prayer for withdrawal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeal against the impugned order dated 27.03.2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2022-23.

ITA 2345/BANG/2026 NIKITHA BUILD-TECH PRIVATE LIMITED

The learned Authorised Representative (“learned AR”) filed an application seeking withdrawal of the present appeal on the basis that the assessee has already filed an appeal against the same impugned order. It is further stated that in response to the defect notice issued by the Registry, the assessee inadvertently again uploaded the entire set of appeal documents, which has been treated as a fresh appeal by the Registry and has been allotted ITA No. 2345/Bang/2026. Accordingly, as per the learned AR, the present appeal is a duplicate appeal.

The learned Departmental Representative (“learned DR”) did not object to the prayer of the learned AR.

In view of the above, we accept the assessee’s request to withdraw the present appeal for the assessment year 2022-23.

In the result, the appeal by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 06-Oct-2026.

Sd/- Sd/- (WASEEM AHMED) (SANDEEP SINGH KARHAIL) ACCOUNTANT MEMBER JUDICIAL MEMBER Bangalore, Dated, the 06-Oct-2026 *VM*

ITA 2345/BANG/2026 NIKITHA BUILD-TECH PRIVATE LIMITED

Copy to: NIKITHA BUILD-TECH PRIVATE LIMITED, 602 6TH FLOOR, BRIGADE RUBIX, HMT CAMPUS ROAD, JALAHALLI 1 EAST S.O, BANGALORE NORTH, BENGALURU, BENGALURU-560013, KARNATAKA

ASSESSING OFFICER, 2 BENGALURU, BENGALURU, BENGALURU-560500, KARNATAKA

3 THE PCIT / CIT, 4 THE D.R., ITAT, BANGALORE BENCH 5 GUARD FILE BY ORDER

ASSISTANT REGISTRAR I.T.A.T., BANGALORE

P G Digitally signed by P G RAJANI RAJANI Date: 2026.10.14 17:06:02 +05'30'

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