What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the inadvertent filing with a wrong PAN.

The assessee filed an appeal with an incorrect Permanent Account Number (PAN). Upon realizing the error, they filed a fresh appeal with the correct PAN and requested to withdraw the initial appeal.

What were the issues?

Whether an appeal filed with an incorrect PAN can be withdrawn by the assessee.

The Indian Salt Manufacturers… vs DCIT | ITAT Mumbai 2026

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

For Respondent: Shri Annavaram Kosuri, Sr. AR

Hearing: 24.04.2026Pronounced: 24.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 4392/Mum/2026 (Assessment Year: 2023-24) The Indian Salt Manufacturers Deputy Commissioner of Income Association, Tax, Exemption Circle-2(1), 51-A, Mittal Chambers Mumbai Vs. 5th Floor, Nariman Point Mumbai PAN/GIR No. AAATT5674R (Appellant) : (Respondent) Appellant by : None Respondent by : Shri Annavaram Kosuri, Sr. AR Date of Hearing : 24.04.2026 Date of Pronouncement : 24.04.2026 O R D E R Per Saktijit Dey, VP: This is an appeal by the assessee against order dated 20.02.2026 of first appellate authority, pertaining to assessment year (A.Y.) 2023-24.

The assessee has filed application dated 22.04.2026, seeking permission to withdraw the appeal. The contents of the said letter are as under: - “The above appeals was filed on 16.04.2026. (Copy of Acknowledgement is enclosed herewith). The said appeal was filed inadvertently mentioning Wrong Permanent Account Number. (Wrong PAN AAATT5674R). On the next day we have filed appeal with correct Permanent Account Number (Correct PAN: AAATT4674R) We hereby request your Honour to cancel the above appeal and oblige. We sincerely regret the inconvenience caused to your Honour.”

2 ITA No. 4392/Mum/2026 (A.Y.2023-24) The Indian Salt Manufacturers’ Association 3. The learned Departmental Representative (ld. DR for short) has no objection to the assessee’s prayer.

In view of the aforesaid, we are inclined to permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.

In the result, the appeal is dismissed. Order pronounced in the open court on 24.04.2026

Sd/- Sd/- (Makarand V. Mahadeokar) (Saktijit Dey) Accountant Member Vice President Mumbai; Dated : 24th April, 2026 Roshani, Sr. PS 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) ITAT, Mumbai

THE INDIAN SALT MANUFACTURERS ASSOCIATION,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE-2 (1) , MUMBAI

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