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

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ITA 725/PUN/2023Status: DisposedITAT Pune01 September 20232 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the subject matter of the appeal was already adjudicated and the assessee had filed for withdrawal, the present appeal was not maintainable.

What were the facts?

The assessee inadvertently filed a second appeal against the same order that was already adjudicated by a coordinate bench. The assessee then filed a written application to withdraw the present appeal.

What were the issues?

Whether a second appeal against an already adjudicated order is maintainable, especially when the assessee seeks to withdraw it.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “A” BENCH, PUNE

Before: HON’BLE SHRI S.S.VISWANETHRA RAVI & SHRI G. D. PADMAHSHALI

For Appellant: Smt Deepa Khare
Pronounced: 01/09/2023

ORDER PER G. D. PADMAHSHALI; This appeal is directed against the order of Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’ in short] passed u/s 12AB of the Income-tax Act, 1961 [‘the Act’ in short] vide DIN & order No. ITBA/EXM/F/EXM45/2022-23/105152969(1) dt. 28/03/2023. [‘Impugned Order’ in short]

2.

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

1.

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.

3.

Parties heard and case records perused.

4.

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.

5.

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.

-S/d- -S/d- S. S.VISWANETHRA RAVI G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; दिन ांक / Dated : 01st day of September, 2023. आदेशकी प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr.CIT(Exemption),Pune 6.ग र्डफ़ इल / Guard File. 4. The CIT Concerned, Pune 5. DR, ITAT, Pune Bench ‘A’, Pune आिेश नुस र / By Order वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्य य दिकरण, पुणे / ITAT, Pune.

ITAT-Pune Page 2 of 2

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