HARIDAS MULJI RUGHANI,PORBANDAR vs. INCOME TAX OFFICER, ASSESSMENT UNIT

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ITA 776/RJT/2025Status: DisposedITAT Rajkot12 January 2026AY 2017-18Bench: DR. ARJUN LAL SAINI (Accountant Member)2 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 noted that the assessee's appeal was a duplication of a previously adjudicated matter. Given the prior adjudication and the assessee's request for withdrawal, the tribunal dismissed the current appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order from the CIT(A) for AY 2017-18. It was brought to the tribunal's attention that a previous appeal for the same assessment year (ITA No. 686/Rjt/2024) had already been adjudicated by the Division Bench. The assessee subsequently requested to withdraw the current appeal.

What were the issues?

Whether an appeal should be heard when a previous appeal for the same assessment year has already been adjudicated, and the assessee requests to withdraw the current appeal.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI

Hearing: 05/12/2025Pronounced: 12/01/2026

िनधा�रतीकीओरसे/Assessee by : Written Submission/letter from assessee राज�कीओरसे/Revenue by : Shri Abhimanyu Singh Yadav, Sr. DR सुनवाईकीतारीख/ Date of Hearing : 05/12/2025 घोषणाकीतारीख/Date of Pronouncement: 12/01/2026 आदेश/ORDER The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 16.08.2024 arising in the matter of assessment order passed u/s. 147 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2017-18.

2.

I have heard ld. D.R. for the Revenue. The ld. D.R. for the Revenue submitted that assessee’s appeal in vide order dated 28th October, 2025 has been adjudicated by this Tribunal. However, the assessee, has wrongly filed the appeal, again, in , for the assessment year, which needs to be dismissed. The assessee has submitted a prayer before me to withdraw this appeal. Since, the Division Bench has already adjudicated the assessee’s appeal in ITA 686/Rjt/2024, vide order dated 28th October, 2025, therefore this appeal filed by the assessee is just duplication and assessee has also submitted the request letter to withdraw this appeal. Therefore, I 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 on 12-01-2026

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