VASUNDARA RESIDENCY PVT LTD,SHIMOGA vs. INCOME TAX OFFICER, SHIVAMOGGA

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ITA 104/PAN/2026Status: DisposedITAT Panaji16 June 2026AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted the appellant's permission to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the Panaji Bench of the ITAT. The assessee later filed an application to withdraw the appeal, stating it was inadvertently filed due to a jurisdictional oversight.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw its appeal due to a jurisdictional error in filing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Gowrish (Virtual)
For Respondent: Shri Rijula Uniyal (Virtual)
Hearing: 12.06.2026Pronounced: 16.06.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 29.12.2025 passed by Ld. CIT(A)-2, Panaji [‘Ld. CIT(A)’] for the assessment year 2011-12. 2. When the appeal was called for hearing, the appellant has filed an application seeking permission to withdraw the above captioned

2 appeal. The relevant portion of the said application is reproduced herein below :- “With reference to the above-mentioned appeal registered with the Hon'ble Panaji Bench, we are herewith enclosing a Petition for Withdrawal of Appeal. As detailed in the enclosed petition, the said appeal was inadvertently e-filed with the Panaji Bench due to a jurisdictional oversight. Since the Appellant falls under the territorial jurisdiction of the Bangalore Bench, a fresh appeal has already been filed and is currently pending before the Hon'ble ITAT Bangalore Bench. In view of the above, we request you to kindly place this petition before the Hon’ble Bench for the formal withdrawal and dismissal of ITA No.104/PAN/2026”

3.

Ld. DR raised no objection to permit the withdrawal of the appeal.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as ‘withdrawn’.

5.

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced on this 16th day of June, 2026. (MANISH BORAD) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 16th June, 2026. Sujeet/DOC Sujeet Kumar Sharma Sharma Date: 2026.06.17 11:31:30 +05'30'

3 आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The CIT(A)-2, Panaji.

4.

The Pr. CIT/CIT concerned. DR, ITAT, Panaji. 5. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, ////

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