What did the Tribunal hold?

The Tribunal found that the appeal was indeed a duplicate. Therefore, the Tribunal permitted the withdrawal of the appeal.

The assessee filed an appeal before the ITAT. The assessee's counsel sought to withdraw the appeal, stating it was a duplicate filing for the same assessee and assessment year.

What were the issues?

Whether an appeal filed inadvertently as a duplicate can be withdrawn.

Anushka Sharma, Mumbai vs ITO | ITAT Pune 2026

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

For Appellant: Shri Sukhsagar Syal (through virtual)

For Respondent: Shri Bharat Andhale, Addl. CIT

PER ASTHA CHANDRA, JM:

This appeal filed by the assessee is directed against the order dated 15.12.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19.

The Ld. Counsel for the assessee at the outset filed a letter dated 18.04.2026 seeking withdrawal of the captioned appeal on the ground that the present appeal i.e. ITA No.948/PUN/2026 is a duplicate appeal inadvertently filed for the same assessee for the same assessment year. Therefore, the present appeal may be permitted to be withdrawn.

2 ITA No.948/PUN/2026

The Ld. DR fairly conceded that this appeal being duplicate, should be dismissed as withdrawn.

After verifying the record, we find that this is a duplicate appeal. Accordingly, we dismiss this appeal as “withdrawn”.

In the result, the appeal filed by the assessee is dismissed as “withdrawn”.

Order pronounced in the open Court on 20th April, 2026.

Sd/- Sd/- (Dr. DIPAK P. RIPOTE) (ASTHA CHANDRA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; दिन ांक Dated : 20th April, 2026 GCVSR Gajjala Chinna Digitally signed by Gajjala Chinna Venkata Subba Reddy Venkata Subba Reddy Date: 2026.04.21 18:10:27 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune ग र्ड फ ईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

3 ITA No.948/PUN/2026

S.No. Details Date Initials Designation 1 Draft dictated on 20.04.2026 Sr. PS/PS 2 Draft placed before author 20.04.2026 Sr. PS/PS Draft proposed & placed before 3 JM/AM the Second Member Draft discussed/approved by 4 AM/AM Second Member Approved Draft comes to the 5 Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to 9 the Office Superintendent Date on which file goes to the 10 A.R. 11 Date of Dispatch of order

ANUSHKA SHARMA,MUMBAI vs. INCOME TAX OFFICER, CIRCLE 1 (1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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