What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order of the PCIT. The assessee later sought to withdraw the appeal, stating it was defective due to unsigned forms and grounds of appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw its appeal due to procedural defects.

Schott Poonawalla Private Limited vs DCIT3(3)(1) Mumbai | ITAT Mumbai 2026

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri Vishwanath

For Respondent: Shri Surendra Mohan, Sr. D.R

Hearing: 11.09.2026Pronounced: 11.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER

ITA No.6194/Mum/2026 (Assessment Year: 2021-22) Schott Poonawalla Pvt. Ltd., DCIT – 3(3)(1), No. 401, Wing 1, 4th Floor, Mumbai - 400020 Corporate Avenue Building, Vs. Village – Chakala, Andheri (East), Mumbai - 400093 (Appellant) : (Respondent) PAN: AAACK 2310G

Appellant by : Shri Vishwanath Respondent by : Shri Surendra Mohan, Sr. D.R.

Date of Hearing : 11.09.2026 Date of Pronouncement : 11.09.2026 O R D E R Per Saktijit Dey, Vice President:

This is an appeal by the assessee against an order dated 28.03.2026 passed by learned Principal Commissioner of Income Tax (PCIT), Mumbai-3 for the Assessment Year (A.Y.) 2021-22.

2 ITA Nos. 6194/Mum/2026 Schott Poonawalla Pvt. Ltd.

The ld. Counsel for the assessee sought the permission of the Bench to withdraw the appeal by moving an application dated 07.09.2026, stating as under:

“Re: Withdrawal of Appeal of Schott Poonawalla Private Limited having PAN AAACK2310G against the order of The Principal Commissioner of Income Tax-Mumbai-3 for the A.Y.2021-2022 to the Honorable Appellate Tribunal - Mumbai- Appeal number- 6194/MUM/2026. This is to inform you that the appellant Schott Poonawalla Private Limited is withdrawing the ITAT appeal number ITA 6194/MUM/2026 filed on 22/05/2026. The appeal is being withdrawn as there is it was defective and the Form no 36 and Grounds of Appeal were not signed. The company had already filed a fresh appeal in this regard which has also been heard by the Hon'ble B Bench on 7/9/2026. Accordingly, we request you to treat this appeal (ITA 6194/MUM/2026) filed on 22/05/2026 as withdrawn and cancelled. We request you to kindly take note of the same and treat the appeal as withdrawn.”

Learned D.R. has no objection. 4. Accordingly, we permit the assessee to withdraw the present appeal. 5. In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 11/09/2026. Sd/- Sd/- (Makarand Vasant Mahadeokar) (Saktijit Dey) Accountant Member Vice President Mumbai; Dated : 11/09/2026 Aks/-

3 ITA Nos. 6194/Mum/2026 Schott Poonawalla Pvt. Ltd.

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER,

(Dy./Asstt. Registrar)

SCHOTT POONAWALLA PRIVATE LIMITED,MUMBAI vs. DCIT3(3)(1) MUMBAI, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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