What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal, noting it was a duplicate appeal. The Tribunal granted permission for the withdrawal.

The assessee filed an appeal before the ITAT for Assessment Year 2022-23. During the hearing, the assessee's authorized representative requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal, which they claimed was a duplicate filing.

Shamrao Vithal Co.Op Bank… vs The Dy.Commissioner of Income… | ITAT Mumbai 2026

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE BEENA PILLAI & HON’BLE JAGADISH

आदेश / ORDER PER BEENA PILLAI, JUDICIAL MEMBER:

Present appeal filed by the assessee arises out of the order dated 06/02/2026 passed by Learned Additional/JCIT(A)-1, Visakhapatnam [hereinafter referred to as “Ld.CIT(A)”] for A.Y. 2022-23.

ITA 3111/MUM/2026 SHAMRAO VITHAL CO.OP BANK EMPLOYEES GRATUITY FUND

At the time of hearing, the Ld.AR filed a letter dated 10/06/2026 seeking permission to withdraw the present appeal. In the said letter, it has been stated that the present appeal is a duplicate appeal, as an identical appeal involving the same assessment year and issues has already been listed before another Bench of the Tribunal. Accordingly, a request was made to treat the present appeal as withdrawn.

The Ld.DR did not raise any objection to the request made by the assessee.

We have considered the submissions and perused the letter dated 10/06/2026 placed on record. Since the assessee does not wish to prosecute the present appeal and has sought permission to withdraw the same on the ground that it is a duplicate appeal, we permit the withdrawal of the appeal.

Accordingly, the appeal is dismissed as withdrawn.

In the result, appeal filed by assessee stands dismissed.

Order pronounced in the open court on 17/06/2026 Sd/- Sd/-

JAGADISH BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 17/06/2026 SC. Sr. P.S.

ITA 3111/MUM/2026 SHAMRAO VITHAL CO.OP BANK EMPLOYEES GRATUITY FUND

Copy to: SHAMRAO VITHAL CO.OP BANK EMPLOYEES GRATUITY FUND, SVC TOWER JAWAHARLAL NEHRU ROAD 1 VAKOLA SANTACRUZ EAST, MUMBAI-400055, MAHARASHTRA THE DY.COMMISSIONER OF INCOME 1(3)(1) , 2 ROOM NO. 540 5TH FLOOR AAYAKAR BHAVAN M K ROAD, MUMBAI-400020, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

SHAMRAO VITHAL CO.OP BANK EMPLOYEES GRATUITY FUND,MUMBAI vs. THE DY.COMMISSIONER OF INCOME 1(3)(1) , MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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