What did the Tribunal hold?

The Revenue's appeal was prayed to be treated as withdrawn by the Ld. DR due to the merger and subsequent filing of an appeal in Delhi. Considering the facts and circumstances, the tribunal agreed to dismiss the appeal as withdrawn.

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2015-16. The Departmental Representative submitted that the assessee company had merged with another entity, and the Revenue had filed an appeal before the Delhi Bench of the Tribunal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to a merger of the assessee company and subsequent filing of an appeal in another jurisdiction.

DCIT vs Medfin India Pvt Ltd, Kanchipuram | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: MS. PADMAVATHY.S & SHRI MANU KUMAR GIRI

Hearing: 25.02.2026Pronounced: 04.03.2026

आदेश / O R D E R

PER PADMAVATHY.S, A.M: This appeal by the Revenue is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 28.10.2025 for Assessment Year (AY) 2015-16.

The Ld. Departmental Representative (DR) submitted that the assessee company has merged with another entity having jurisdiction in Delhi. The Ld. D.R further submitted that the Revenue has filed appeal before the Delhi

Bench of the Tribunal for the impugned A.Y. Accordingly, the Ld. DR prayed for the present appeal may be treated as withdrawn. Considering the facts and circumstances, we dismiss the appeal as withdrawn.

In the result, the appeal of revenue is dismissed as withdrawn.

Order pronounced in the open Court on 04th day of March, 2026 at Chennai.

DCIT, CHENNAI vs. MEDFIN INDIA PVT LTD, KANCHIPURAM

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