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Facts
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.
Held
The assessee pleaded that the appeal be disposed of as withdrawn. The Tribunal accepted the plea and dismissed the appeal as withdrawn.
Key Issues
Whether the appeal was correctly filed before the Chennai Bench.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: MS. PADMAVATHY.S & SHRI MANU KUMAR GIRI
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 The assessee therefore pleaded that the appeal be disposed of as withdrawn. Accordingly, we dismiss the appeal as withdrawn with a liberty to the assessee to pursue the appeal before the Visakhapatnam Bench of the Tribunal.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.