RAJBIR SINGH,GURGAON vs. ACIT, CENTRAL CIRCLE-19,, DELHI

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ITA 2810/DEL/2025Status: DisposedITAT Delhi11 November 2025AY 2012-13Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)2 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Assessee requested to withdraw the current appeal because another appeal for the same assessment year was pending. The Revenue had no objection to this withdrawal.

What were the facts?

The Assessee appealed against an order of the CIT(A) which was in turn an appeal against an order passed by the ACIT under Section 143(3) read with Section 147 of the Income Tax Act, 1961. The assessment year in question is 2012-13.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to pendency of another appeal for the same assessment year.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

For Appellant: Shri Sibtain Raza, CA
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 11.11.2025Pronounced: 11.11.2025
1.

This is an appeal preferred by the Assessee against the order dated 27.02.2025 of the Commissioner of Income-tax (Appeals), Delhi-27, Delhi [hereinafter referred as Ld. CIT(A), for short] in Appeal No.CIT(A), Delhi- 2/10512/2019-20 arising out of the appeal before it against the order dated 18.12.2019 passed u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ACIT, Circle 5(2), Delhi (hereinafter referred to as the Ld. AO).

2.

It was submitted by the ld. AR that as there is another appeal of the assessee in for the same assessment year pending for today which assessee shall contest and the assessee be wllowed to withdraw this appeal, to which the ld. DR had no objection.

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