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Facts
The assessee filed an appeal against the order of the Ld. CIT(A)/NFAC for AY 2017-18. The assessee's counsel submitted a written request stating that the initial appeal (ITA No. 24/DDN/2026) was defective and a fresh appeal (ITA No. 57/DDN/2026) had been filed.
Held
The tribunal recorded the assessee's submission and dismissed the present appeal (ITA No. 24/DDN/2026) as not pressed, allowing the assessee to pursue the fresh appeal.
Key Issues
The primary issue was the procedural defect in the initial appeal filed by the assessee and the request to dismiss it as not pressed in favor of a newly filed appeal.
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Income Tax Appellate Tribunal, DELHI
ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld.
Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 09/06/2023 for the Assessment Year 2017-18.
The Ld. Counsel for the Assessee submitted a written request stating that the Appeal in Assessee is a defective Appeal, therefore a fresh Appeal has been filed in ITA No. 57/DDN/2026. The Assessee accordingly sought for considering the subsequent Appeal filed in for adjudication and prayed for dismissal of the present Appeal as not pressed. Recording the submission of the Assessee, the Appeal in is dismissed as not pressed.
Order pronounced in the open court on 18th February, 2026