What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the present appeal as it was a duplicate. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A). The assessee's representative submitted that the appeal was a duplicate of another appeal already pending before the tribunal. The assessee orally sought withdrawal of the present appeal.

What were the issues?

Whether the appeal filed by the assessee is a duplicate and if it can be withdrawn.

Shri Vipul Otermal Jain vs Assessment Unit | ITAT Mumbai 2026

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI SANDEEP SINGH KARHAILSHRI JAGADISH

For Appellant: Shri Hansraj Sanghvi

For Respondent: Shri Abhirama Karthikeyan, SR. DR

The assessee has filed the present appeal against the impugned order dated 13/11/2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”], for the assessment year 2020-21.

During the hearing at the outset, the learned Authorised Representative (“learned AR”) submitted that this appeal is a duplicate appeal and the (A.Y. 2020-21) 2 assessee has filed another appeal before the Tribunal, being against the same impugned order, which is currently pending adjudication and is also listed for hearing today. Accordingly, the learned AR orally sought withdrawal of the present appeal.

In view of the above, we accept the request of the learned AR to withdraw the present appeal, which is evidently a duplicate appeal.

In the result, the present appeal by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 07/04/2026

SHRI VIPUL OTERMAL JAIN,MUMBAI vs. ASSESSING OFFICER - 19.3.1, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments