What did the Tribunal hold?

The Tribunal noted that the assessee's Authorized Representative (AR) had filed a letter seeking withdrawal of the appeal, stating it was filed before the wrong bench. Consequently, the Tribunal dismissed the appeal as withdrawn.

The assessee's appeal was filed against an order of the Addl. JCIT(A)-1. The appeal was to be heard by the Delhi Bench of the ITAT but was inadvertently filed before the Chennai Bench.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to being filed before the incorrect ITAT bench.

Nitin Khurana, Delhi vs ITO | ITAT Chennai 2025

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA

For Respondent: Ms. R. Anitha, Addl.CIT

Hearing: 12.09.2025Pronounced: 12.09.2025

आदेश/ O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the assessee is directed against the order of Addl/JCIT(A)-1, Coimbatore dated 30.06.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2023-24.

2 -: 2. At the time of hearing, it was brought to our notice that the Ld.AR for the assessee has filed a letter seeking withdrawal of the appeal. It was submitted therein, that the appeal ought to have been filed before the ITAT, Delhi Bench but inadvertently, it was filed before the Chennai Bench. Therefore, the Ld.AR prayed for withdrawal of the appeal. In light of the above, we dismiss the appeal of the assessee as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court at the time of hearing on 12th September, 2025 at Chennai.

NITIN KHURANA,DELHI vs. ITO, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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