Tribunals and CommissionsDivision Bench(2026) 03 ITAT CK 3524

M/s JSP Projects Pvt. Ltd. vs DCIT

Income Tax Appellate Tribunal, Delhi Bench 'F', New Delhi · Decided on 11 March 2026

HON’BLE JUDGES
Satbeer Singh Godara, Judicial Member · M. Balaganesh, Accountant Member
RESULT
Dismissed
CASE NUMBER
ITA Nos. 3773 to 3778/Del/2025

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Judgment

19 paragraphs · 522 words

Per Satbeer Singh Godara, Judicial Member:

These assessee’s six appeals in ITA Nos. 3773 to 3778/Del/2025 for Assessment Years 2014-15 to 2016-17 & 2019-20 to 2021-22, arise against the CIT(A)-25, New Delhi’s DIN & order Nos. ITBA/APL/M/250/2024-25/1075007229(1), 1075008950(1), 1075009111(1), 1 075011247(1), 1075011602(1) & 1075010175(1) dated 25.03.2025, in proceedings u/s 153C of the Income Tax Act, 1961 (in short “the Act”), respectively.

2.

Heard both the parties at length. Case files perused.

3.

It emerges at the outse t that the asse ssee/appellant herein has sought to withdraw all of it’s six appeals vide application, re ading as under:

“MAY IT PLEASE YOUR HONOURS,

1.

That the above appeals file d by the assessee are arisen from the order passed by the CIT(A) on 25.03.2025

2.

That the assessee filed appeals against the order of CIT(A) date d 25.03.2025 online 30.05.2025 fo r AY 2014-15 and 31.05.2025 for all other assessment years.

3.

That all these appeals filed online were fixed fo r hearing before yo ur hono rs on 15.10.2025 fo r AY 2014-15 and 26.02.2026 for all other assessment years.

4.

Appeal of AY 2014-15 has bee n disposed off vide order date d 09.01.2026 (Copy enclosed) and fo r other assessment years appeals have been he ard on 26.02.2026 and judgment is reserve d.

5.

That the present appe als fixed befo re your hono ur were filed by the assessee offline as matter of abundant caution as on the date of filing appeals online , assessee was no t sure whe ther the appeals have prope rty file d or not.

6.

I Accordingly, the present appeals are duplicate appe als arise n fro m the same order passed by CIT(A).

7.

That the present appeals bearing ITA Nos. 3773/DEL/2025 to 3778/DEL/2025 have been inadve rtently filed again for the same assessment years, resulting in duplicatio n of procee dings.

8.

Since the appe als for the same Assessment Years have already bee n heard by the Hon’ble Tribunal and the order has been reserve d/passed, the present appe als have become redundant.

9.

Therefo re, in view of the above facts, the present appe als be aring ITA Nos. 3773/DEL/2025 to 3778/DEL/2025 have become infructuous, as the appe als for the same Assessment Years have already been he ard by this Hon’ble T ribunal.

10.

That, in view o f the above fact, it is submi tted that these appeals have become infructuous and can be dispo sed off accordingly.

11.

The status of the appeals as reflected on the ITAT portal showing that the matters have already been he ard and order reserved is enclosed herewith fo r the k ind perus al of this Ho n’ble Tr ibunal.

For this act of k indness, the applicant shall eve r be grateful to you.”

4.

The Revenue is equally fair in not objecting the assessee’s foregoing withdrawal(s) request. Ordered accordingly.

5.

These assessee’s six appeals ITA Nos. 3773 to 3778/Del/2025 are dismissed as withdrawn in above terms subje ct to all just exceptions. A copy of this common order be place d in the respective case files.