SWAMEDAS PANITHASAN,CHENNAI V. ITO, NCW-17(2), CHENNAI

ITA 3235/CHNY/2025

AI Insights

The case involves an appeal by Shri Swamedas Panithasan against an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2015-16. The appeal was initially filed in physical form but was later identified as a duplicate of an e-filed appeal. The assessee's representative, during the hearing, requested the withdrawal of the appeal, citing its duplicity with an already pronounced e-filed appeal. The tribunal acknowledged the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832010 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 13-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.KAVITHA
• Assessee Lawyers: T.V. MUTHU ABIRAMI

Judgement Text

"आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी जॉज[ जॉज[ क े, उपाÚय¢ एवं सुĮी पɮमावती एस, लेखा सदèय क े सम¢ BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3235/CHNY/2025 िनधाᭅरण वषᭅ/Assessment Year: 2015-16 Shri Swamedas Panithasan, No.14/82, New No.20, Anna Salai, Periyar Nagar, AT Nagar, Alwarthirunagar, Chennai – 600 087. PAN: AXJPP 4321R Vs. The Income Tax Officer Non-Corporate Ward-17(2), Chennai (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Ms. T.V. Muthu Abirami, Advocate (Through Virtual Mode) ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. R. Kavitha, Addl.CIT सुनवाई कᳱ तारीख/Date of Hearing : 21.01.2026 घोषणा कᳱ तारीख/Date of Pronouncement : 21.01.2026 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 05.08.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16. Printed from counselvise.com ITA No.3164/Chny/2025 :- 2 -: 2. At the time of hearing, the Ld.AR for the assessee submitted that the assessee wants to withdraw the appeal, since it is a duplicate appeal. It was submitted that this is physical copy of the e-filed appeal which was numbered as ITA No.3056/CHNY/2025. It was further submitted that the e-filed appeal was already pronounced on 18.12.2025. In this regard, the Ld.AR has filed a petition dated 13.01.2026 seeking withdrawal of appeal. In light of the above, we dismiss the appeal of the assessee as withdrawn. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court at the time of hearing on 21st January, 2026 at Chennai. Sd/- Sd/- (पɮमावती एस) (PADMAVATHY S) लेखा सदèय/ACCOUNTANT MEMBER (जॉज[ जॉज[ क े) (GEORGE GEORGE K) उपाÚय¢ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 21st January, 2026 RSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. अपीलाथȸ/Appellant 2. Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF. Printed from counselvise.com "