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Facts
The assessee filed an appeal against an order passed by the CIT(A). Subsequently, the Assessing Officer passed a rectification order accepting the assessee's submissions, making the original appeal moot.
Held
The Assessing Officer's rectification order resolved the issues raised by the assessee. Consequently, the assessee's authorized representative requested to withdraw the appeal.
Key Issues
Whether the appeal needs to be adjudicated given the subsequent rectification order by the Assessing Officer.
Sections Cited
143(3), 250, 154
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Income Tax Appellate Tribunal, PUNE
Before: SHRI MANISH BORAD & SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B”BENCH PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER ITA. Nos.358/PUN/2026 Sinhagad Technical Education Vs D.C.I.T.Circle-2(2), Society, DGIT Investigation, Smt. Khilare Marg, Aaykar Bhavan, Off :Karve Road, Bodhi Towers, Pune-410004, Salisbury Park, Maharashtra. Pune-411037, Maharashtra. PAN.No.AABTS9900Q (अपीलार्/Appellant) (प्र्/Respondent)
Assessee by Shri.Suhas Bora.AR Revenue by Shri.AmitBobde.CIT- DR सुनवाईकीतारीख/Date of Hearing 09.04.2026 घोषणाकीतारीख/Date of 17.04.2026 Pronouncement ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of the CIT(A) Pune -12 Passed u/Sec 143 (3) and u/sec250 of the Income Tax Act. 2. At the time of hearing the Learned AR submitted that, subsequently the Assessing Officer has passed order u/Sec 154 of the act accepting the Assessee’s submissions and placed a copy of rectification order dated 25.06.2024 on
2 ITA. No. 358/PUN/2026 Sinhagad Technical Education Society, record. Since the Assessing officer has passed the order giving effect to the submissions of the assessee, the Learned AR has been instructed to withdraw the appeal filed by the assessee. Accordingly the Appeal filed by the assessee is withdrawn and is treated as dismissed.. 3. In the result, the appeal filed by the is assessee dismissed. Order pronounced in the open court on 17.04.2026. Sd/- Sd/- (MANISH BORAD) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune Dated: 17/04/2026 Ashwini Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, “B” Bench 6. Guard file. //True Copy// BY ORDER, (Asstt.Registrar)ITAT, Pune
3 ITA. No. 358/PUN/2026 Sinhagad Technical Education Society,
Initial Date 1. Draft dictated on 10/04/2026 PS 2. Draft placed before author 15/04/2026 PS 3. Draft proposed & placed before PS the second member 4. Draft discussed/approved by PS Second Member. 5. Approved Draft comes to the PS Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed