STATE BANK OF INDIA,AHMEDABAD vs. ITO, TDS, WARD-2, SURAT

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ITA 419/SRT/2026Status: DisposedITAT Surat28 October 2026AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the prayer of the assessee's AR. It was held that the present appeal is a duplicate of ITA 472/SRT/2026, which had already been disposed of by the bench. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the original order passed by the Ld. ITO or the Ld. CIT(A). The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, State Bank of India, filed an appeal challenging an order passed by the Ld. CIT(A)-Addl/JCIT(A)-3, Hyderabad. This order arose from an order passed by the Ld. ITO, TDS Ward-2, Surat under sections 201(1) & (1A) of the Income-tax Act, 1961. The assessment year(s) are not explicitly stated. The assessee's authorized representative (AR) submitted that the present appeal is a duplicate of ITA 472/SRT/2026, which had already been disposed of by the Tribunal. Consequently, the AR requested to withdraw the current appeal. The Senior Departmental Representative (Sr. DR) for the revenue had no objection to the withdrawal.

What were the issues?

1. Whether the present appeal is a duplicate of ITA 472/SRT/2026, which has already been disposed of by the Tribunal? (Question of fact) Assessee's Contention: The assessee's AR asserted that the current appeal is identical to ITA 472/SRT/2026, which was previously decided by the Tribunal. Therefore, the assessee prayed for the withdrawal of this appeal. Revenue's Contention: The Sr. DR for the revenue stated that they had no objection to the appeal being withdrawn.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Divyang Shah, CA
For Respondent: Shri Ashish Kumar, Sr.DR
Hearing: 27.10.2026Pronounced: 28.10.2026

आयकर अपीलीय अिधकरण, सूरत �ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER

ITA No.419/SRT/2026 (AY : 2016-17) State Bank of India, Income Tax Officer-TDS, C/o Divyang Shah, CAs, Ward-2, 403, 4th Floor, 201, 2nd Floor, Income Tax Office, बनाम/ Devashish Complex, Anavil Business Center, Vs. Near Regenta Central Adajan Hajira Road, Adajan, Surat Antarim Hotel, Off CG Road, Ahmedabad. (Assessee/Appellant) (Revenue/Respondent) PAN: AAACS8577K / TAN: SRTS05798C

Assessee by Shri Divyang Shah, CA Revenue by Shri Ashish Kumar, Sr.DR Date of Hearing 27.10.2026 Date of Pronouncement 28.10.2026 आदेश / O R D E R Per B.M. Biyani, AM:

This appeal by assessee challenges the order of first-appeal bearing DIN & Order No. ITBA/APL/S/250/2025-26/1083503686(1) dated 10.12.2025 passed by Ld. CIT(A)-Addl/JCIT(A)-3, Hyderabad, which in turn arises out of the order bearing DIN & Order No. ITBA/COM/F/17/2022-23/ 1051688048(1) dated 30.03.2023 passed by Ld. ITO, TDS Ward-2, Surat u/s 201(1) & (1A) of the Income-tax Act, 1961.

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State Bank of India ITA No. 419/SRT/2026 (AY 2016-17)

2.

Ld. AR for assessee asserts in open court that the present appeal is duplicate of ITA 472/SRT/2026 already disposed of by this bench vide order dated 25.09.2026. Hence, the Ld. AR makes a prayer to withdraw this appeal.

3.

Ld. DR for revenue does not have any objection if the appeal is allowed to be withdrawn.

4.

Accordingly, the prayer of Ld. AR is accepted and this appeal is dismissed as withdrawn.

Order pronounced in open court on 28/10/2026

Sd/- Sd/- (SUCHITRA KAMBLE) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER //True Copy// Surat िदनांक /Dated : 28/10/2026 vr/- HEMA Digitally signed by Copies to: (1) The appellant (2) The respondent HEMA KISHORE KISHORE (3) CIT JAKKA (4) CIT(A) Date: 2026.10.29 JAKKA (5) Departmental Representative 17:13:21 +05'30' (6) Guard File By order

UE COPYAssistant Registrar/Sr.PS Income Tax Appellate Tribunal Surat Bench, Surat

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