SUNIL KUMAR MEENA,BARAN vs. DCIT/ACIT CIRCLE-2 KOTA, KOTA

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ITA 836/JPR/2026Status: DisposedITAT Jaipur06 November 2026AY 2018-193 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the letter filed by the assessee requesting the withdrawal of the appeal. The assessee had explained that the initial appeal was filed defectively due to the absence of the Authorized Representative's Digital Signature Certificate (DSC) and that a fresh, valid appeal had subsequently been filed. The revenue did not object to this request. Therefore, the Tribunal allowed the assessee's request for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. No specific finding was made on the merits of the reassessment order or the appeal itself, as the matter was disposed of on procedural grounds based on the assessee's request.

What were the facts?

The assessee, Sunil Kumar Meena, filed an appeal against the reassessment order passed under Section 147 of the Income Tax Act, 1961, for Assessment Year 2018-19. The appeal was filed before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench. The order under challenge was passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee subsequently filed a letter dated 06.04.2026 requesting to withdraw the appeal. The reason cited for withdrawal was that the initial appeal filed on 01/04/2026 was defective due to not being filed with the Digital Signature Certificate (DSC) of the Authorized Representative. A fresh appeal was filed on 02/04/2026 with the correct DSC, rendering the earlier appeal redundant.

What were the issues?

1. Whether the assessee's request to withdraw the appeal, filed against the order of the CIT(A) relating to a reassessment under Section 147 for AY 2018-19, should be permitted? Assessee's Contention: The assessee contended that the appeal filed on 01/04/2026 was defective as it lacked the Digital Signature Certificate (DSC) of the Authorized Representative. A fresh, valid appeal was filed on 02/04/2026 with the correct DSC, making the earlier appeal redundant. Therefore, the assessee requested to withdraw the earlier appeal. Revenue's Contention: The Revenue, represented by the Ld. DR, did not object to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

For Appellant: Shri C. P. Chawala, ITP
For Respondent: Shri Suresh Kataria, ACIT

आदेश/ORDER PER : T. R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the order passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as “Ld. CIT(A)”), arising out of reassessment order passed u/s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) relating to the Assessment Year 2018-19.

2.

At the outset, our attention was drawn to the letter dated 06.04.2026 filed by the assessee wherein the assessee has requested to withdraw the appeal. The operative portion of the letter extracted as under:-

I.T.A No. 836/JPR/2026 Page No 2 Sunil Kumar Meena

“Subject-Application for Withdrawal of Appeal-

Most respectfully it is submitted:

1.

That the appellant had initially filed an appeal before this Hon'ble Tribunal on 01/04/2026 (Appeal no.ITA 836/JPR/2026) against the order passed by the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi. In support of above, Copy of Acknowledgement- is enclosed.

2.

That due to inadvertence/technical reasons, the said appeal was not filed with the Digital Signature Certificate (DSC) of the Authorized Representative and hence remained defective/incomplete.

3.

That thereafter, the appellant has filed a fresh appeal on 02/04/2026, duly verified and authenticated with the Digital Signature Certificate (DSC) of the Authorized Representative, which may kindly be treated as the valid and effective appeal.

4.

That the earlier appeal filed on 01/04/2026 (Appeal no. ITA 836/JPR/2026) has become redundant and infructuous in view of the subsequent proper filing.

5.

The appellant, therefore, does not wish to pursue the earlier appeal filed on 01/04/2026 and hereby requests that the same may kindly be treated as withdrawn

PRAYER

In view of the above facts, it is most humbly prayed that the Hon'ble Tribunal may kindly be pleased to: Permit withdrawal of the appeal filed on 01/04/2026.”

3.

On the other hand, Ld. DR did not object to the said request of withdrawal.

4.

Considering the contents of the letter as mentioned above, we allow the request of the assessee for withdrawing the present appeal.

I.T.A No. 836/JPR/2026 Page No 3 Sunil Kumar Meena

5.

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

Order pronounced in the open court on 06-11-2026 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 06/11/2026 Dhananjay K., Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue Digitally signed 3. Concerned CIT by Dhananjay 4. CIT (A) Kumar 5. DR, ITAT Date: 2026.11.06 6. Guard file. '15:47:07 +05'30 By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, जयपुर

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