SWAMEDAS PANITHASAN,CHENNAI vs. ITO, NCW-17(2), CHENNAI

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ITA 3235/CHNY/2025Status: DisposedITAT Chennai21 January 2026AY 2015-16Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee's authorized representative requested to withdraw the appeal as it was a duplicate filing. The tribunal considered the request and the petition for withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A), NFAC. The assessee's counsel submitted that the current appeal is a duplicate of a previously filed e-appeal (ITA No. 3056/CHNY/2025) which was already pronounced. A petition for withdrawal was filed.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to being a duplicate filing.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE KAND MS PADMAVATHY S

Hearing: 21.01.2026Pronounced: 21.01.2026

Shri Swamedas Panithasan, The Income Tax Officer No.14/82, New No.20, Vs. Non-Corporate Ward-17(2), Anna Salai, Periyar Nagar, Chennai AT Nagar, Alwarthirunagar, Chennai – 600 087. PAN: AXJPP 4321R (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Ms. T.V. Muthu Abirami, Advocate (Through Virtual Mode) ��यथ� क� ओर से/Respondent by : Ms. R. Kavitha, Addl.CIT सुनवाई क� तारीख/Date of Hearing : 21.01.2026 घोषणा क� तारीख/Date of Pronouncement : 21.01.2026 आदेश/ O R D E R

PER GEORGE GEORGE K, VICE PRESIDENT:

1.

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 05.08.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16.

:- 2 -: 2. At the time of hearing, the Ld.AR for the assessee submitted that the assessee wants to withdraw the appeal, since it is a duplicate appeal. It was submitted that this is physical copy of the e-filed appeal which was numbered as ITA No.3056/CHNY/2025. It was further submitted that the e-filed appeal was already pronounced on 18.12.2025. In this regard, the Ld.AR has filed a petition dated 13.01.2026 seeking withdrawal of appeal. In light of the above, we dismiss the appeal of the assessee as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court at the time of hearing on 21st January, 2026 at Chennai.

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