SHIVAM SHARMA,HARIDWAR vs. ITO WARD-1(3)(3), HARIDWAR

PDF · subscribers
ITA 24/DDN/2026Status: DisposedITAT Dehradun18 February 2026AY 2017-18Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI SANJAY AWASTHI (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 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.

What were the 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.

What were the 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.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 10/02/2026Pronounced: 18/02/2026

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.

2.

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

Recent GST High Court judgments

Search GST case law →