KUMARAGURU K,JAYAMKONDAM vs. ITO WARD-1 PERAMBALUR, PERAMBALUR

PDF · subscribers
ITA 4181/CHNY/2026Status: DisposedITAT Chennai05 November 2026AY 2017-183 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the submissions made by both parties. It noted that the assessee had already filed an appeal in ITA No. 4105/Chny/2026 against the same impugned order dated 01.07.2026 passed by the learned CIT(A)/NFAC. Furthermore, the said earlier appeal had already been heard by the Tribunal on 22.09.2026. Finding merit in the assessee's request, the Tribunal permitted the assessee to withdraw the present appeal, ITA No. 4181/Chny/2026, and accordingly dismissed it as withdrawn. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Kumaraguru K, filed an appeal (ITA No. 4181/Chny/2026) against the penalty order dated 23.09.2022 passed by the Assessing Officer (AO), Assessment Unit, NFAC, Delhi, which was upheld by the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre, Delhi, through an order dated 01.07.2026. The appeal pertains to Assessment Year 2017-18. At the outset of the hearing, the assessee's counsel informed the Tribunal that the present appeal was a duplicate filing. The counsel explained that an appeal against the same CIT(A) order had already been filed on 18.07.2026 (ITA No. 4105/Chny/2026) and had been heard on 22.09.2026. The current appeal was inadvertently filed on 01.08.2026 due to a lack of coordination. The assessee therefore requested to withdraw the present appeal.

What were the issues?

1. Whether the assessee is permitted to withdraw the present appeal (ITA No. 4181/Chny/2026) as a duplicate filing? (Question of procedure) Assessee's Contention: The assessee contended that the present appeal is a duplicate filing. An earlier appeal (ITA No. 4105/Chny/2026) against the same impugned order of the CIT(A) has already been filed and heard by the Tribunal. The current appeal was filed inadvertently due to a lack of coordination. Therefore, the assessee prayed for leave to withdraw the present appeal. Revenue's Contention: The Revenue did not oppose the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI S.S. VISWANETHRA RAVI & SHRI S. R. RAGHUNATHA

Hearing: 13.10.2026Pronounced: 05.11.2026

आदेश /O R D E R

PER S. R. RAGHUNATHA, AM :

The present appeal is filed by the assessee against the order dated 01.07.2026 passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “the Ld. CIT(A)”], arising from the penalty order dated 23.09.2022 passed by the Assessing Officer, Assessment Unit, NFAC, Delhi [hereinafter referred to as “the AO”], u/s.271B of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year (A.Y) 2017-18.

:-2-: ITA. No.4181/Chny/2026 2. At the outset, the learned counsel for the assessee submitted that the present appeal, bearing ITA No.4181/Chny/2026, is a duplicate filing and prayed for leave to withdraw the same. In support of this request, it was pointed out that the assessee’s counsel had already filed an appeal on 18.07.2026 against the impugned order of the Ld. CIT(A)/NFAC, which was numbered as ITA No.4105/Chny/2026 and subsequently heard on 22.09.2026. However, owing to a lack of coordination, a second appeal against the same impugned order was inadvertently filed on 01.08.2026 through an Income Tax Practitioner at Ariyalur. The assessee, therefore, wishes to withdraw the present duplicate appeal, which is numbered as ITA No. 4181/Chny/2026.

3.

The Ld.DR does not oppose the proposal of the assessee.

4.

We have considered the submissions made by both parties. Since the assessee has already filed an appeal in ITA No. 4105/Chny/2026 against the very same impugned order dated 01.07.2026 passed by the learned CIT(A)/NFAC, and the said appeal has already been heard by the Tribunal on 22.09.2026, we find merit in the request made by the assessee. Accordingly, we permit the assessee to withdraw the present appeal in ITA No. 4181/Chny/2026 and dismiss the same as withdrawn. 5. In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 05th November, 2026 at Chennai.

Sd/- Sd/- (एस एस 'व(वने) र'व) (एस. आर. रघुनाथा) (S. R. RAGHUNATHA) (S.S. VISWANETHRA RAVI) लेखासद+य/Accountant Member �या�यक सद+य/Judicial Member

चे�ई/Chennai, Digitally signed by EJTADA DURGA िदनांक/Dated, the 05th November, 2026 EJTADA DURGA NARESH NARESH Date: 2026.11.10 Devadas 16:54:58 +05'30'

:-3-: ITA. No.4181/Chny/2026 आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3.आयकर आयु<त/CIT– Chennai/Coimbatore/Madurai/Salem 4. 'वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF

More judgments on Section 271B

All 1,993 judgments and leading authorities on Section 271B →

Recent GST High Court judgments

Search GST case law →