ASTEMO FIE PVT.LTD,PUNE vs. THE CIT(A)-13, PUNE

ITTPA 2842/PUN/2025Status: DisposedITAT Pune06 February 2026AY 2018-194 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw both appeals. The reasoning was based on the assessee's submission that the appeals were duplicate due to an inadvertent filing error, and the Revenue's lack of objection. Consequently, the grounds of appeal raised by the assessee in both appeals were dismissed as withdrawn. The operative direction was to dismiss both appeals as withdrawn. No issues were expressly left undecided.

What were the facts?

The assessee, Astemo Fie Pvt. Ltd., filed two appeals (IT(TP)A Nos. 2841 & 2842/PUN/2025) before the Income Tax Appellate Tribunal (ITAT), Pune Bench, challenging separate orders passed by the Commissioner of Income Tax (Appeals)-13, Pune, under section 250 of the Income Tax Act, 1961. These appeals pertained to Assessment Years 2017-18 and 2018-19. During the hearing, the assessee's counsel submitted that the appeals were inadvertently filed twice, leading to duplication. The assessee requested permission to withdraw both appeals. The Revenue's representative did not object to this request.

What were the issues?

1. Whether the appeals filed by the assessee are to be permitted to be withdrawn, as they were inadvertently filed twice, leading to duplication. The Assessee argued that the appeals were duplicate due to an inadvertent filing error and therefore requested permission to withdraw both appeals. The Revenue did not object to the assessee's contention and had no objection if both appeals were dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “C” :: PUNE

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

For Respondent: Shri Prakash L Pathade – CIT(DR)

Hearing: 03/02/2026Pronounced: 06/02/2026

PER BENCH : These two appeals filed by Assessee against the separate orders of ld.Commissioner of Income Tax(Appeal), Pune-13 passed under section 250 of the Income Tax Act, 1961 both dated 29.09.2025 for the A.Y.2017-18 & A.Y.2018-19 respectively. Findings & Analysis :

At the outset of hearing, Ms.Nidhi Agarwal(virtual) ld.AR for the Assessee submitted that assessee had inadvertently filed the same appeal twice which leads to duplication of appeals. The Ld.Counsel further requested that the appeal is duplicate and therefore, kind permission may be granted to withdraw both these appeals in IT(TP)A No.2841/PUN/2025 & IT(TP)A No.2842/PUN/2025. 2.1 Withdrawal application for appeal in IT(TP)A No.2841/PUN/2025 is scanned and reproduced as under :

2 Withdrawal application for appeal in IT(TP)A No.2842/PUN/2025 is scanned and reproduced as under :

On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if both appeals of assessee are dismissed as withdrawn.

In view of the above, we permit to withdraw both appeals of the assessee. Accordingly, grounds of appeal raised by the assessee in both appeals are dismissed as withdrawn.

In the result, both appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 06 February, 2026. ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 06 Feb, 2025/ SGR आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : अपऩलधर्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The CIT(A), concerned.

The Pr. CIT, concerned. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “सऩ” बेंच, पपणे / DR,

ITAT, “C” Bench, Pune. गधर्ाफ़धइल / Guard File. 6. आदेशधिपसधर / BY ORDER, / // / सहधयक रनिस्ट्रधर /

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