ITAT Delhi Dismisses Appeal as Withdrawn in Superior Finlease Case Due to Duplicate Filing

Key Facts and Tribunal Findings

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, dismissed the appeal filed by Superior Finlease Ltd. for Assessment Year 2019–20 as withdrawn, noting that the appeal was duplicative in nature.

The assessee had filed two separate appeals against the same order passed by the Commissioner of Income Tax (Appeals)—one through physical filing (ITA No. 8588/Del/2025) and another electronically (ITA No. 8673/Del/2025). The duplication arose due to procedural requirements necessitating online filing after an initial physical submission.

Subsequently, the assessee filed an application seeking withdrawal of the electronically filed appeal, stating that it intended to pursue the physically filed appeal on merits. It was also highlighted that separate notices had been issued by the Tribunal for both appeals, creating parallel proceedings for the same matter.

The Tribunal considered the withdrawal request and noted that the duplication was due to technical and procedural reasons rather than any substantive defect. The Revenue did not raise any objection to the withdrawal application.

Accepting the assessee’s request, the Tribunal dismissed the electronically filed appeal as withdrawn, thereby allowing continuation of the physically filed appeal for adjudication on merits.

The appeal was accordingly dismissed as withdrawn.