ABHISHEK GUPTA,NIZAMUDDIN WEST vs. ASSESSING OFFICER, CIVIC CENTRE, NEW DELHI

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ITA 3771/DEL/2025Status: DisposedITAT Delhi14 November 2025AY 2020-213 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 Tribunal considered the assessee's request to withdraw the appeal as it was a duplicate. The Departmental Representative did not object to the withdrawal request.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2020-21. The assessee later filed an application to withdraw the appeal, stating that it was a duplicate appeal as a similar appeal had already been heard and decided by a co-ordinate bench.

What were the issues?

Whether the assessee can withdraw an appeal that is found to be a duplicate of a previously filed and decided appeal.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Respondent: Shri Om Parkash, Sr.DR
Hearing: 14.11.2025Pronounced: 14.11.2025

Date of hearing 14.11.2025 Date of pronouncement 14.11.2025 ORDER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order dated 25.11.2024 of Ld. Commissioner of Income Tax (Appeals)/ADDL/JCIT (A)-7, Mumbai [“Ld.CIT(A)”] in Appeal No. ADDL/JCIT (A)-7 MUMBAI/10008/2019-20 arising out of the intimation order passed u/s 143 (1) of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2020-21.

2.

Before us, no one appeared on behalf of the assessee at the time of hearing. An application dated 27.10.2025 requesting for withdrawal of the appeal as inadvertently two appeals were filed against one order of CIT(A). It is stated by assessee that the original appeal bearing was heard by the Co- ordinate Bench on 31.07.2025 and Tribunal order was passed on 16.10.2025 and therefore, the present appeal being duplicate, assessee wishes to withdraw the same. He prayed accordingly.

3.

On the other hand, the Ld. Sr. DR has not objected to the request of the assessee.

4.

Heard Ld.Sr.DR for the Revenue and after considering the application filed by the assessee, we allow the assessee to withdraw the appeal. In view of these facts, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open Court on 14.11.2025.

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