FERNANDES BROTHERS,PUNE vs. ACIT CIRCLE-12, PUNE

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ITA 1835/PUN/2026Status: DisposedITAT Pune05 August 2026AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal. It was acknowledged that the appeal was inadvertently filed before the ITAT instead of the appropriate appellate authority.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed under Section 147 r.w.s. 263 of the Income Tax Act. The assessee later filed a withdrawal application, stating the appeal should have been filed before the CIT(A)/NFAC.

What were the issues?

The primary issue was the incorrect forum for filing the appeal against the order passed under Section 147 r.w.s. 263. The assessee sought to withdraw the appeal due to this procedural error.

Which sections of the Income-tax Act were involved?

Section 147,Section 263

AI-generated summary — verify with the full judgment below

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

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Respondent: Shri Rajesh Haladkar
Hearing: 03.08.2026Pronounced: 05.08.2026

आदेश / ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y.2014-15 is against the order dated 29.03.2026 framed by the Assessing Officer u/s.147 r.w.s.263 of the Income Tax Act, 1961 (in short ‘the Act).

2.

When the case called for, none appeared on behalf of the assessee. However, the assessee has filed an application dated 30.07.2026 seeking withdrawal of the appeal on the ground that the present appeal is against the order of ld. Assessing Officer passed u/s.147 r.w.s.263 of the Act and the same ought to have been filed before ld.CIT(A)/NFAC. Ld. DR has also fairly conceded that this appeal has been inadvertently filed before

ITA No.1835/PUN/2026 Fernandes Brothers

this Tribunal. In view thereof, the assessee’s request for withdrawal of the appeal is accepted.

3.

In the result, the appeal of the assessee is dismissed as ‘withdrawn’.

Order pronounced on this 05th day of August, 2026.

Sd/- Sd/- (PAVAN KUMAR GADALE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 05th August, 2026. Satish Satish Kumar Madishetty Digitally signed by Satish Kumar Madishetty Date: 2026.08.06 10:37:56 +05'30'

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, 4. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इल / Guard File. 5.

आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.

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