MANASVI PROJECT PRIVATE LIMITED,MUMBAI vs. CIRCLE 4(3)(1), MUMBAI, MUMBAI

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ITA 3452/MUM/2026Status: DisposedITAT Mumbai14 August 2026AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the request and noted that the appeal was indeed a duplicate. Therefore, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2014-15. The assessee's counsel submitted a letter requesting withdrawal of the appeal, stating it was a duplicate appeal that had already been decided in their favor.

What were the issues?

Whether a duplicate appeal, which has already been decided in favor of the assessee, should be permitted to be withdrawn.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR

Pronounced: 14/08/2026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the learned CIT(A)-NFAC, Delhi, dated 15.10.2025 for the assessment year 2014-15.

2.

None appeared on behalf of the assessee. However, the assessee through its counsel has filed a letter dated 30.06.2026 requesting

ITA 3452/MUM/2026 MANASVI PROJECT PRIVATE LIMITED

withdrawal of the present appeal. The letter dated 30.06.2026 is reproduced hereunder:

1.

The Appellant has filed the appeal against the order giving effect of the CIT Appeal Order of the lower authorities for the Assessment Year 2014-15. The matter is fixed for hearing before the Hon’ble ‘B’ Bench on 01-07-2026. 2. It is respectfully submitted that the issue involved in the appeal has already been heard and finally decided by this Hon’ble Tribunal in favour of the Assessee via an earlier order. 3. Due to an inadvertent clerical error, the same appeal was re- submitted/admitted again, resulting in the generation of the current duplicate appeal numbered ITA 3452/MUM/2026. 4. Since the substantive grievance has already been decided in favour of the Appellant, the Appellant does not want to prosecute this present appeal. 5. In view of the above facts, it is most respectfully submitted that your Honours may kindly permit the Appellant to unconditionally withdraw the appeal and oblige. We hope that our request will be granted. A copy of the earlier order passed by this Hon’ble Tribunal is attached herewith for your ready reference.” 3. We have considered the above request. Since the present appeal is a duplicate appeal as submitted in the above letter, the appeal is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 14/08/2026

Sd/- Sd/- MAKARAND VASANT MAHADEOKAR CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 14/08/2026 Prabhat

ITA 3452/MUM/2026 MANASVI PROJECT PRIVATE LIMITED

Copy to: MANASVI PROJECT PRIVATE LIMITED, 20, 20 YASHODHAM SHOPPING CENTRE GEN A K VAIDYA MARG, GOREGAON EAST 1 S.O, MUMBAI, MUMBAI, 400063, MUMBAI-400063, MAHARASHTRA

CIRCLE 4(3)(1), MUMBAI, 2 AAYAKAR BHAWAN,MUMBAI, MUMBAI-400051, MAHARASHTRA

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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