NEETU DHARIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA

ITA 1706/JPR/2025Status: DisposedITAT Jaipur29 October 2026AY 2020-212 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's counsel verbally submitted that the present appeal was a duplicate and that the assessee's appeal had already been decided in their favour by the ITAT, Jaipur Benches, in ITA No. 1774/JPR/2025, vide order dated 16.06.2026. A copy of this order was placed on record. Based on this submission and the fact that the revenue had no objection, the assessee expressed a desire to withdraw the present appeal. The Tribunal, in view of the above, dismissed the appeal as withdrawn. No substantive issues were decided on merits.

What were the facts?

The assessee, Neetu Dhariwal, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jaipur Benches, against an order dated 23.09.2025 passed by the Commissioner of Income Tax (Appeals) - Udaipur (CIT(A)). The appeal was heard on 07.10.2026. During the hearing, the assessee's counsel submitted that the present appeal was a duplicate, as the assessee's appeal had already been decided in their favour by the ITAT, Jaipur Benches, in ITA No. 1774/JPR/2025, vide an order dated 16.06.2026. A copy of this earlier order was presented to the Tribunal. Consequently, the assessee's counsel requested to withdraw the current appeal.

What were the issues?

The primary issue before the Tribunal was whether the present appeal should be allowed to be withdrawn. The assessee argued that the appeal was a duplicate and had already been decided in their favour by the same Tribunal in a previous appeal (ITA No. 1774/JPR/2025) vide order dated 16.06.2026. The assessee's counsel therefore sought to withdraw the present appeal. The revenue (DR) had no objection to the withdrawal of the appeal. The Tribunal was not required to decide any substantive issue on merits as the appeal was withdrawn.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “B” BENCH, JAIPUR

Hearing: 07.10.2026Pronounced: 29.10.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the Office of the Commissioner of Income Tax, Appeal CIT(A) Udaipur 02 (hereinafter referred to as “Ld. CIT(A)”), dated 23.09.2025 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

P a g e | 2 ITA No. 1706/JPR/2025 Neetu Dhariwal 2. During the course of hearing before us, the ld. Counsel for the assessee verbally submitted that this is a duplicate appeal and the appeal of the assessee has already been decided in favour of the assessee by the Hon’ble ITAT, Jaipur Benches, in ITA No. 1774/JPR/2025, vide order dated 16.06.2026. Copy of the order was placed before us. Accordingly, the ld. Counsel for the assessee expressed his desire to withdraw the present appeal. 3. Ld. DR had no objection to the withdrawal of appeal by the assessee. 4. In view of the above the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 29.10.2026

Sd/- Sd/- (T.R. Senthil Kumar) (Annapurna Gupta) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 29.10.2026 Mittali, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order, Mittali Digitally signed by: Mittali Asst. Registrar DN: CN = Mittali email = mittaligupta34671@gmail.com C = IN ITAT, Jaipur O = Personal Date: 2026.10.30 12:53:22 +05'30'

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