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Rajbir Singh (2013-14)

Case No: ITA No.2811/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, DELHI
Date: 1/16/2026

Parties Involved

appellantRajbir Singh
respondentACIT, Central Circle-19

Facts Summary

This appeal was preferred by the assessee, Rajbir Singh, against the order dated 27.02.2025 of the Ld. CIT(A)-27, Delhi, arising out of the order dated 18.12.2019 passed under section 143(3) read with section 147 of the Income Tax Act, 1961 by the ACIT, Circle 5(2) for Assessment Year 2013-14. During the hearing, the counsel for the assessee filed an application to withdraw the appeal, stating that the appeal was filed online but Form 36 was not generated correctly. Instead, Form 36 for the Assessment Year 2012-13 was inadvertently attached. After realizing the discrepancy, another appeal (ITA No: 3104/del/2025) was filed on 09/05/2025, which has already been heard and decided on 14/11/2025. Therefore, the current appeal has become infructuous.

Decision in favour of

Assessee

Judgment Outcome

Decided in favour of Assessee.

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Rajbir Singh (2013-14) | ITA No.2811/Del/2025 | 2026 | Opakhya