RAJBIR SINGH,GURGAON vs. ACIT, CENTRAL CIRCLE-19, DELHI

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ITA 2811/DEL/2025Status: DisposedITAT Delhi16 January 2026AY 2013-14Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel requested to withdraw the current appeal as it had become infructuous due to a subsequent, correctly filed appeal. The tribunal accepted the withdrawal request.

What were the facts?

The assessee filed an appeal against the order dated 27.02.2025. The appeal was filed online, but inadvertently, Form 36 for AY 2012-13 was attached instead of the correct form. A second appeal was filed with the correct documentation and has already been heard.

What were the issues?

Whether the appeal can be withdrawn as infructuous due to a subsequent, correctly filed appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Hearing: 13.01.2026Pronounced: 16.01.2026

This appeal is preferred by the Assessee against the order dated 27.02.2025 of the Ld. CIT(A)-27, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No :

P a g e | Rajbir Singh (2013-14) ITBA/APL/S/91/2024-25/25/1073780701(1) arising out of the order dated 18.12.2019 passed u/s 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT, Circle 5(2) for AY: 2013- 14.

3.

At the very out, the Ld. Counsel appearing for the assessee filed application for withdraw as follows:

“For the above said appeal we have to submit that the above-mentioned appeal was filed online. However, while filing the appeal, we did not generate Form 36, and inadvertently, Form 36 for the A.Y 2012-13 was attached while uploading the documents. We came to know about this discrepancy after receiving defective notice from ITAT. Since, Form 36 could not be generated, we had filed another appeal vide ITA No: 3104/del/2025 on 09/05/2025. The second appeal, filed on 09/05/2025, has already been heard and the order has been passed on 14/11/2025. Hence the above-mentioned appeal has become infructuous and we would like to withdraw the above- mentioned appeal.”

4.

The appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 16.01.2026

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