NUTAN SHIKSHAN PRASARAK MANDAL GHODGAON,JALGAON vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

Ld. AR Ms Khare candidly submitted that, first appeal of the assessee instituted against impugned order was disposed of by the Co-ordinate bench in ITA 645/PUN/2023 dt. 10/07/2023. Inadvertently, second appeal against ITAT-Pune Page 1 of 2

Nutan Shikshan Prasarak Mandal Ghodgaon same impugned order got instituted, for the reason the assessee tenders a written application dt. 21/08/2023 thereby seeks to withdraw the present appeal. The Ld. DR solidifying the fact prayed for dismissal of appeal as not maintainable rather allowing for withdrawal.

Parties heard and case records perused.

Albeit inadvertently but admittedly twin appeals against the impugned order were instituted by the assessee, and as such subject matter of appeal is already adjudicated vide ITA 645/PUN/2023, thus the grievance between the parties has been settled. In this facts and circumstance, even without the application for withdrawal, in our considered view the present appeal is forbidden by law and proscribed for adjudication, therefore we deem it fit to dismiss as not-maintainable, ergo we order accordingly.

In result, the appeal is DISMISSED as not MAINTAINABLE. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Friday, 01st day of September, 2023.