What did the Tribunal hold?

The assessee requested to withdraw the present appeal, citing it as a duplicate and providing the correct appeal number. The Revenue had no objection to the withdrawal.

The assessee filed an appeal against an order of the CIT(A). At the time of hearing, no one was present for the assessee. A letter was filed requesting withdrawal of the appeal, stating it was a duplicate filing.

What were the issues?

Whether the present appeal, filed inadvertently as a duplicate, can be withdrawn.

Babaji Udyog vs DCIT | s.143(3) | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

For Respondent: Shri Ajay Kumar Arora, Sr. DR

Hearing: 09/01/2026Pronounced: 09/01/2026

O R D E R

PER MANISH AGARWAL, AM:

This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-29, Delhi (‘the CIT(A)’ in short) dated 16.09.2025 in Appeal No. CIT(A)-Delhi-15/10607/2019-20 arising out of the order passed by ACIT, Circle-43(1), Delhi u/s 143(3) of the Income Tax Act, 1961 (‘the Act’ for short) dated 27.03.2025 for Assessment Year 2017-18.

At the time of hearing, no one was present on behalf of the assessee, but a letter dated 12.12.2025 was filed, expressing the desire to withdraw the present inadvertently filed duplicate having as valid appeal.

The Ld. Sr. DR for Revenue expressed no objection against withdrawal of the appeal by the assessee.

Babaji Udyog vs. DCIT 4. In view of the foregoing; the present appeal filed by the assessee bearing No. 7784/Del/2025 is dismissed as withdrawn.

BABAJI UDYOG,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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