RAJBIR SINGH,GURGAON V. ACIT, CENTRAL CIRCLE-19, DELHI

ITA 2811/DEL/2025

AI Insights

This case involves an appeal by Rajbir Singh against an order from the CIT(A)-27, Delhi, which was itself based on an earlier order by the ACIT, Circle 5(2) under sections 143(3) read with 147 of the Income Tax Act, 1961, for the assessment year 2013-14. The appeal was initially filed online but mistakenly attached the wrong Form 36 (for A.Y 2012-13). Upon realizing the error after receiving a defective notice from the ITAT, the assessee filed a corrected appeal (ITA No: 3104/del/2025) on 09/05/2025, which was heard and decided on 14/11/2025. Consequently, the assessee sought to withdraw the current appeal as it had become infructuous.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828688 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 28-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: SIBTAIN RAZA
• Section: 143(3); 5(2)

Judgement Text

"P a g e | 1 ITA No.2811/Del/2025 Rajbir Singh (2013-14) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2811/Del/2025 (Assessment Year:2013-14) Rajbir Singh 1625A, The Magnolias, DLF City, Phase-V, Gurgaon Haryana – 122009 Vs. ACIT, Central Circle-19 ARA Centre, Jhandewalan, New Delhi – 110055 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AAUPS2176H Appellant .. Respondent Appellant by : Sh. Sibtain Raza, AR Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 13.01.2026 Date of Pronouncement 16.01.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 27.02.2025 of the Ld. CIT(A)-27, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : Printed from counselvise.com P a g e | 2 ITA No.2811/Del/2025 Rajbir Singh (2013-14) ITBA/APL/S/91/2024-25/25/1073780701(1) arising out of the order dated 18.12.2019 passed u/s 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT, Circle 5(2) for AY: 2013- 14. 3. At the very out, the Ld. Counsel appearing for the assessee filed application for withdraw as follows: “For the above said appeal we have to submit that the above-mentioned appeal was filed online. However, while filing the appeal, we did not generate Form 36, and inadvertently, Form 36 for the A.Y 2012-13 was attached while uploading the documents. We came to know about this discrepancy after receiving defective notice from ITAT. Since, Form 36 could not be generated, we had filed another appeal vide ITA No: 3104/del/2025 on 09/05/2025. The second appeal, filed on 09/05/2025, has already been heard and the order has been passed on 14/11/2025. Hence the above-mentioned appeal has become infructuous and we would like to withdraw the above- mentioned appeal.” 4. The appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 16.01.2026 Sd/- (Manish Agarwal) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 16.01.2026 Rohit, Sr. PS Printed from counselvise.com P a g e | 3 ITA No.2811/Del/2025 Rajbir Singh (2013-14) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "