SANDVIK MINING AND ROCK TECHNOLOGY INDIA PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 8, PUNE, PUNE
What did the Tribunal hold?
The assessee requested to withdraw the appeal filed before the Pune Bench, stating it was a duplicate due to the initial filing error. The Revenue had no objections to the withdrawal.
What were the facts?
The assessee filed an appeal before the ITAT, Delhi due to an error in selecting the jurisdiction during e-filing. Upon realizing the mistake, a fresh appeal was filed before the ITAT, Pune Bench, which had the correct jurisdiction.
What were the issues?
The primary issue was the withdrawal of a duplicate appeal filed before the wrong bench due to a clerical error during e-filing.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE
Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE
आदेशािुसार / BY ORDER,
Assistant Registrar, आयकर अिीिीय अतिकरण,/ITAT, Pune
ITA.No.1335/PUN/2026 Sandvik Mining & Pock Technology India Pvt. Ltd.
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