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

ITA 1707/JPR/2025Status: DisposedITAT Jaipur29 October 2026AY 2020-212 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that during the hearing, the assessee's counsel submitted that the present appeal was a duplicate and that the assessee's appeal had already been decided in their favour by the Hon'ble ITAT, Jaipur Benches, in ITA No. 1773/JPR/2025, vide an order dated 16.06.2026. A copy of this order was placed before the Tribunal. The assessee's counsel then expressed a desire to withdraw the present appeal. The Revenue had no objection to this request. Consequently, the Tribunal dismissed the appeal as withdrawn. No specific finding was made on the merits of the present appeal, as it was withdrawn by the assessee.

What were the facts?

The assessee, Nikita Dhariwal, filed an appeal against the order of the Commissioner of Income Tax (Appeals), Udaipur, dated 23.09.2025, passed under Section 250 of the Income Tax Act, 1961. During the hearing before the Income Tax Appellate Tribunal (ITAT), Jaipur Benches, the assessee's counsel submitted that the present appeal was a duplicate. The counsel stated that the assessee's appeal had already been decided in their favour by the ITAT, Jaipur Benches, in ITA No. 1773/JPR/2025, vide an order dated 16.06.2026. A copy of this prior order was presented. Consequently, the assessee's counsel expressed a wish to withdraw the current appeal.

What were the issues?

1. Whether the present appeal is maintainable given that a similar appeal by the assessee has already been decided on merits by the ITAT, Jaipur Benches. Assessee's contention: The assessee argued that the present appeal is a duplicate of ITA No. 1773/JPR/2025, which was already decided in their favour by the ITAT, Jaipur Benches, on 16.06.2026. Therefore, the assessee wished to withdraw the current appeal. Revenue's contention: The Revenue (represented by the Ld. DR) had no objection to the withdrawal of the appeal by the assessee.

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

Before: SMT. ANNAPURNA GUPTA & SHRI T. R. SENTHIL KUMAR

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. 1707/JPR/2025 Nikita 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. 1773/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 12:53:56 +05'30'

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