SAIRA BALGOPAL MENON,DUBAI, UAE vs. INCOME TAX OFFICER, (IT) WARD 3, PUNE, PUNE

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ITA 928/PUN/2026Status: DisposedITAT Pune01 September 2026AY 2017-182 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 assessee requested to withdraw the appeals as the grievance had become academic due to the final assessment order resulting in no addition. The Tribunal permitted the withdrawal.

What were the facts?

The assessee filed three appeals against orders of the CIT(A) for AYs 2017-18, 2018-19, and 2019-20. The CIT(A) had remanded the matter to the AO for fresh assessment. Subsequently, the AO passed a final assessment order with no additions or demands.

What were the issues?

Whether the appeals should be dismissed as withdrawn when the assessee's grievance has become academic due to subsequent developments.

Which sections of the Income-tax Act were involved?

Section 250,Section 147

AI-generated summary — verify with the full judgment below

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

Before: Ms. ASTHA CHANDRA & SHRI DR. DIPAK P. RIPOTE

For Appellant: CA Shri Gunjan H. Kakkad
For Respondent: Ms. Bhavya I.V. Jt.CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE Ms. ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER

ITA No. A.Y. Appellant Respondent Saira Balgopal Menon, Income Tax Officer 928/PUN/2026 2017-18 161, 648 WADI AL SAFA 5, (IT), Premise Number Ward-3, 900022736, B.O. Bhavan, Premise Type – 929/PUN/2026 2018-19 Plot No. 1, Residential-Villa, Sector No. 47, PO Box – 346036, Pune Satara Road, DUBAI Parvati, 930/PUN/2026 2019-20 [PAN: AQOPM5332K] Pune-411009 Assessee by : CA Shri Gunjan H. Kakkad (Virtual) Department by : Ms. Bhavya I.V. Jt.CIT-DR Date of Hearing : 31-08-2026 Date of Pronouncement : 01-09-2026 O R D E R PER ASTHA CHANDRA, J.M.:

The captioned three appeals are directed against the separate order(s) of Ld. Commissioner of Income Tax (Appeals), Pune-13 [“CIT(A)”], u/s. 250 of the Income Tax Act, 1961 (the “Act”), all dt. 19-12-2025 for AYs. 2017-18, 2018-19 & 2019-20.

2.

At the time of hearing, Ld.AR has placed on record letter(s) dated 29-07-2026 requesting for withdrawal of the aforesaid appeals on the same common ground, which reads as under :

“Sub: Letter seeking leave to withdraw the Appeal in case of- Saira Balgopal Menon vs. Income Tax Officer, (IT) WARD 3, PUNE ('the Ld. AO') This is with reference to my captioned Appeal, which is scheduled for hearing on 31 August 2026 (as adjourned under Hon'ble Bench's order dated 24 June 2026 copy attached as Annexure 1). In this regard, it is respectfully submitted that one of the principal grounds raised in the present Appeal before the Hon'ble Tribunal is that the Hon'ble Commissioner of Income-tax (Appeals), Pune-13 ('CIT(A)') has remanded the matter to the Ld. AO for fresh assessment vide order dated 19 December 2025, passed under section 250 of the Income-tax Act, 1961 ('the Act'), and erred in not adjudicating the Appellant's specific ground/s challenging the validity of the reassessment proceedings initiated under the Act.

2 Saira Balgopal Menon Pursuant to the Hon'ble CIT(A) directions contained in the said order, the Ld. AO has passed assessment order under section 147 r.w.s. 250 of the Act, dated 17 July 2026 (hereinafter referred to as "the final assessment order"). In the final assessment order, no addition/adjustment has been made in respect of the issue which formed the subject matter of the present Appeal. A copy of the final assessment order is enclosed herewith as Annexure 2 for the kind perusal of the Hon'ble Bench. The Appellant, while reserving all its rights and contentions in law on the issue relating to the validity of the reassessment proceedings, does not wish to press the present Appeal in view of the final assessment order resulting in no addition and demand and, consequently, the grievance regarding the non-adjudication of the Appellant's challenge to the validity of the reassessment proceedings has become academic and does not require adjudication in the facts and circumstances of the present case. The Appellant accordingly seeks leave of the Hon'ble Tribunal to withdraw the Appeal and respectfully prays for order in the matter.”

3.

The Ld.DR raised no objection to the request of the assessee for withdrawal of the appeals.

4.

In view of the above, we permit the assessee to withdraw all the three appeals, which hereby stand dismissed as withdrawn.

5.

In the result, all the three appeals filed by the assessee are dismissed as “withdrawn”.

Order pronounced in the open Court on 01-09-2026

Sd/- Sd/- (DR. DIPAK P. RIPOTE) (ASTHA CHANDRA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे/Pune; दिन ांक/Dated : 01-09-2026 Digitally signed by Tadepalli Tadepalli Naga Naga Murali Mohan TNMM Murali Mohan Date: 2026.09.04 15:49:55 +05'30' आिेश की प्रदिदिदप अग्रेदिि / Copy of the Order is forwarded to: 1. अपीि र्थी / The Applicant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, „B‟ Bench, Pune 5. ग र्ड फ ईि / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीिीय अदिकरण ,पुणे / ITAT, Pune

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