What did the Tribunal hold?

The assessee pleaded that the appeal be disposed of as withdrawn. The Tribunal accepted the plea and dismissed the appeal as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2020-21. The assessee later stated that the appeal was inadvertently filed before the Chennai Bench instead of the Visakhapatnam Bench.

What were the issues?

Whether the appeal was correctly filed before the Chennai Bench.

Congregation of the Sisters of St… vs ITO | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

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

Hearing: 22.01.2026Pronounced: 03.02.2026

आदेश / O R D E R

PER PADMAVATHY.S, A.M:

This appeal by the assessee is against the order of the Commissioner of Income Tax / 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 10.12.2025 for Assessment Year (AY) 2020-21.

The assessee vide letter dated 22.01.2026 stated that the present appeal emanating from order of NFAC, Delhi was inadvertently filed before the Chennai Bench of the Tribunal instead of filing before the Visakhapatnam

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Bench of the Tribunal. The assessee therefore pleaded that the appeal be disposed of as withdrawn. Accordingly, we dismiss the appeal as withdrawn with a liberty to the assessee to pursue the appeal before the Visakhapatnam Bench of the Tribunal.

In the result, appeal of the assessee is dismissed.

Order pronounced on 03rd day of February, 2026 at Chennai.

CONGREGATION OF THE SISTERS OF ST JOSPEH OF CLUNY,RAZOLE vs. ITO, EXEMPTION WARD, RAJAHMUNDRY,, RAJAHMUNDRY

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