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Rakesh Kumar Vs. Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax, DLC, Range-202, Central Circle-4, Noida

Case No: ITA No.6205/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI
Date: 1/22/2026

Parties Involved

appellantRakesh Kumar
respondentDeputy Commissioner of Income Tax/Assistant Commissioner of Income Tax, DLC, Range-202, Central Circle-4, Noida

Facts Summary

The appeal was filed by the assessee, Rakesh Kumar, against the order dated 30.07.2025 of the Learned Commissioner of Income Tax (Appeals)-3, Noida, under Section 250(6) of the Income-Tax Act, 1961. This order arose from the order dated 26.12.2019 of the Learned Assessing Officer/Income Tax Officer, Ward 58(6), Delhi, passed under Section 143(3) of the Act for the assessment year 2017-18. During the hearing on 22.01.2026, the Learned Authorised Representative for the assessee submitted an application dated 22.01.2026 stating that due to miscommunication between the assessee’s representatives, two appeals relating to the same matter were filed. The representative prayed for the withdrawal of the present appeal. The Learned Departmental Representative had no objection to the withdrawal.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal filed by the assessee can be withdrawn.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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Version 2.0.1Last updated: October 2025
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