VINIL REDDY GUVVALA,KHAMMAM vs. DCIT, CIRCLE - 13(1), HYDERABAD

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ITA 998/HYD/2026Status: DisposedITAT Hyderabad14 October 2026AY 2023-243 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the submission made by the assessee's AR seeking withdrawal of the appeal. The AR had placed on record a letter dated 24/09/2026 requesting the withdrawal. The Revenue's DR did not object to this request. In light of these facts, the Tribunal granted liberty to the assessee-appellant to withdraw the captioned appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. No specific finding was made on the merits of the original order under challenge, as the appeal was disposed of on procedural grounds.

What were the facts?

The assessee, Vinil Reddy Guvvala, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, challenging an order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi. This order, dated 28/01/2026, stemmed from an order passed by the Assessing Officer (A.O.) under Section 270A of the Income Tax Act, 1961, dated 10/07/2025. The assessment year under consideration is 2023-24. The appeal was listed for hearing on 24th September 2026.

What were the issues?

1. Whether the assessee is entitled to withdraw the present appeal. Assessee's Contention: The assessee, through their Authorized Representative (AR), sought to withdraw the present appeal as per instructions. A letter dated 24/09/2026 was placed on record requesting the withdrawal. Revenue's Contention: The Revenue's Representative (DR) did not raise any objection to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 270A

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 RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 28/01/2026, which in turn arises from the order passed by the Assessing Officer (for short, “A.O.”)

ITA 998/HYD/2026 VINIL REDDY GUVVALA

under Section 270A of the Income Tax Act, 1961 (for short, “the Act”) dated 10/07/2025. 2. Shri R. Mohan Kumar, Advocate, Learned Authorized Representative for the assessee, at the threshold of the hearing of the appeal, submitted that as per instructions he seeks to withdraw the present appeal. The Ld.AR has placed on record a letter, dated 24/09/2026, seeking withdrawal of the aforesaid appeal, which reads as under :

3.

Per contra, the Ld. DR did not raise any objection to the assessee- appellant seeking withdrawal of the appeal.

ITA 998/HYD/2026 VINIL REDDY GUVVALA

4.

Considering the aforesaid facts, we herein grant liberty to the assessee-appellant to withdraw the captioned appeal.

5.

Resultantly, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 14th October, 2026.

Sd/- Sd/- MANJUNATHA G RAVISH SOOD ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad Dated: 14th October, 2026. **OKK/SPS Copy to: VINIL REDDY GUVVALA, 1-108/3 THALLAPENTA, PENUBALLY 1 MONDALAM, KHAMMAM-507209, TELANGANA DCIT, CIRCLE - 13(1), 2 AAYAKAR BHAVAN, BASHEERBAGH., HYDERABAD-500004, TELANGANA 3 THE PCIT, HYDERABAD. 4 THE D.R., ITAT, HYDERABAD BENCH 5 GUARD FILE TRUE COPY KAMALA KUMAR Digitally signed by KAMALA KUMAR ORUGANTI ORUGANTI Date: 2026.10.14 14:54:26 +05'30' ASSISTANT REGISTRAR / SR. PRIVATE SECRETARY I.T.A.T., HYDERABAD

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