What did the Tribunal hold?

The Tribunal allowed the assessee's application for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee realized an error in jurisdiction and filed a fresh appeal in the correct jurisdiction. The assessee then requested to withdraw the initial appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

Earth Star Cranes, Navi Mumbai vs ITO | ITAT Pune 2026

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

Before: MS. ASTHA CHANDRA & SHRI DR DIPAK P. RIPOTE

For Respondent: Smt. Sonal L Sonkavde

Hearing: 29.04.2026Pronounced: 29.04.2026

आदेश / ORDER PER MS. ASTHA CHANDRA, JUDICIAL MEMBER :

The captioned appeal at the instance of assesse pertaining to A.Y. 2017-18 is directed against the order framed by National Faceless Appeal Centre, Delhi / CIT(A) passed u/s 250 of the Income Tax Act 1961 dated 27.10.2025.

At the very outset, it is noted that assessee has moved an application requesting to allow withdrawal of its appeal filed before the Tribunal. For the sake of ready reference application for withdrawal of appeal is reproduced herein below:

This has reference to appeal matter in case of earthstar cranes appeal no ITA/pun/3350/2025 we would like to state that this appeal was filed against the order of NFAC for A.Y. 2017-18 which was erroneously got diverted to Delhi Jurisdiction. Having realised this error immediately fresh appeal was submitted in PUNE jurisdiction which is registered having no. ITA/3143/Pun/2025. And

ITA No. 3350/Pun/2025, Earth Star Cranes simultaneously withdrawal letter was sent for no. 3350//Pun/ 2025 Which is attached herewith for your ready reference and record. Since appeal no ITA/3143/Pun/2025is already posted for hearing on 13/05/2026 Appeal no. 3350/Pun/2025 is hereby withdrawn. We would like to state that the appellant has not received any notice for appeal no. 3350/Pun/2025. It has only come to our knowledge on receiving a call from department as to whether we are attending the matter.

We request honourable members to treat this appeal fixed for hearing on 29/04/2026 having ITA/ 3350/ Pun as withdrawn as mentioned here in before. Inconvenience caused to your honour is highly regretted

No objection was raised by the ld. DR upon this withdrawal. Accordingly, application made by the assessee is allowed. The appeal is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced on this day of 29 April, 2026.

Sd/- Sd/- (DIPAK P. RIPOTE) (ASTHA CHANDRA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; िदनांक / Dated : 29 April, 2026. KRK, Sr. PS

ITA No. 3350/Pun/2025, Earth Star Cranes

आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant. 2. ��थ� / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाड� फ़ाइल / Guard File.

आदेशानुसार / BY ORDER,

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

EARTH STAR CRANES,NAVI MUMBAI vs. ITO WARD 1 PANVEL, PANVEL

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