CORNERSTONE ONDEMAND ENTERPRISE INDIA PRIVATE LIMITED (FORMERLY KNOWN AS SABA SOFTWARE INDIA PVT LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, WARD 9(2)(1), , MUMBAI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal considered the assessee's submission regarding the duplication of appeals. Finding no impediment, the Tribunal granted permission to withdraw the present appeal.
What were the facts?
The assessee filed two separate appeals against the same assessment order due to an inadvertent error, leading to duplication of proceedings. The assessee elected to pursue one appeal and sought to withdraw the other.
What were the issues?
Whether an appeal can be withdrawn if it is found to be duplicative of another appeal already filed against the same order.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “K” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI RAHUL CHAUDHARY
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI
BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 2078/MUM/2026 Assessment Year: 2022-23
Cornerstone On Demand The Deputy Commissioner of Enterprise India Private Income Tax, Ward 9(2)(1), Vs. Limited (formerly known as Aayakar Bhawan, Mumbai – Saba Software India Pvt. Ltd, 400020, Maharashtra. Unit No.908, 909, 910 – A wing, 9th Floor, Kanaka Wall Street, Andheri Kurla Road, Mumbai - 400093. PAN NO. AMHPS 2159 P Appellant Respondent
: Shri Darpan Kirpalani (Virtually Assessee by Appeared) Revenue by : Shri. Bhagirath Ramawat, (SR. DR)
: 29/04/2026 Date of Hearing Date of pronouncement : 05/05/2026 ORDER PER OM PRAKASH KANT, AM
This appeal by the assessee is directed against the final assessment order dated 31.12.2025, passed by the Learned Assessing Officer [in short ‘the Ld. AO’] for Assessment Year (in short ‘A.Y’) 2022-23.
Cornerstone On Demand 2 Enterprise India Private Limited Enterprise India Private Limited ITA No.2078/MUM/2026
At the outset, the learned counsel appearing on behalf of the outset, the learned counsel appearing on behalf of the outset, the learned counsel appearing on behalf of the assessee submitted that, owing to an inadvertent error, two assessee submitted that, owing to an inadvertent error, two assessee submitted that, owing to an inadvertent error, two separate appeals came to be filed against the same impugned order, separate appeals came to be filed against the same impugned order, separate appeals came to be filed against the same impugned order, resulting in duplication of proceedings. It was further submitted resulting in duplication of proceedings. It was further submitted resulting in duplication of proceedings. It was further submitted that the assessee has elected to prosecute ITA No. 2078 of 2026 assessee has elected to prosecute ITA No. 2078 of 2026 assessee has elected to prosecute ITA No. 2078 of 2026 and, accordingly, seeks permission to withdraw the present appeal, and, accordingly, seeks permission to withdraw the present appeal, and, accordingly, seeks permission to withdraw the present appeal, being duplicative in nature. Having considered the submission so being duplicative in nature. Having considered the submission so being duplicative in nature. Having considered the submission so advanced, and there being no impediment in acceding to the advanced, and there being no impediment in acceding to the advanced, and there being no impediment in acceding to the request, the present appeal is dismissed as withdrawn. the present appeal is dismissed as withdrawn. the present appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as In the result, the appeal of the assessee is dismissed as In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open Court on ounced in the open Court on 05/05 05/2026.
Sd/- Sd/ Sd/- (RAHUL CHAUDHARY RAHUL CHAUDHARY) (OM PRAKASH KANT OM PRAKASH KANT) JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER Mumbai; Dated: 05/05/2026 M. Ranganath Vittal , Sr. P.S. M. Ranganath Vittal , Sr. P.S.
Cornerstone On Demand 3 Enterprise India Private Limited Enterprise India Private Limited ITA No.2078/MUM/2026
Copy of the Order forwarded to Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file.
BY ORDER, BY ORDER, //True Copy// (Assistant Registrar) (Assistant Registrar) ITAT, Mumbai ITAT, Mumbai
Recent GST High Court judgments
Search GST case law →- M/S. Mehra Mac Industries Private Limited vs. The Deputy State Tax OfficerTelangana · 30 Oct 2026
- Santosh Das And Anr. vs. Union Of INDIACalcutta · 30 Oct 2026
- M/S Rama Krishna Industries vs. State Of Hp And OthersHimachal Pradesh · 30 Oct 2026
- Smt Usha W/O Shri Tarun vs. Union Of INDIARajasthan · 29 Oct 2026
- M/S Maruti Nandan Minetech Private Limited vs. The Joint CommissionerRajasthan · 29 Oct 2026