QUEST GLOBAL ENGINEERING SERVICES PRIVATE LIMITED,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BELAGAVI

ITTPA 945/BANG/2022Status: DisposedITAT Bangalore25 June 2025AY 2018-193 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submissions made by the assessee and the letter dated 13/05/2025 seeking to withdraw the appeal. The Tribunal acknowledged that the appeal was filed before the wrong bench due to a procedural mistake. Consequently, the Tribunal dismissed the appeal as withdrawn. However, the dismissal was granted with the liberty to the assessee to refile the appeal before the Hon'ble Panaji Bench of the Tribunal. The operative direction was to dismiss the appeal as withdrawn, allowing the assessee to pursue the matter in the correct forum. No specific issue regarding the merits of the assessment order was decided as the appeal was withdrawn on procedural grounds.

What were the facts?

The assessee, M/s. Quest Global Engineering Services Pvt. Ltd., filed an appeal (IT(TP)A No. 945/Bang/2022) against the order of the Assistant Commissioner of Income Tax (ACIT), Circle – 1, Belagavi, dated 28/07/2022, passed under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2018-19. The appeal was physically filed on 26/09/2022. Subsequently, the assessee filed another appeal electronically for Assessment Year 2020-21, which was automatically allotted to the Panaji Bench of the ITAT. This led the assessee to realize that the present appeal, IT(TP)A No. 945/Bang/2022, had been mistakenly filed before the Bangalore Bench. The assessee sought to withdraw the appeal filed before the Bangalore Bench with liberty to refile it before the correct Panaji Bench.

What were the issues?

1. Whether the appeal filed by the assessee before the Bangalore Bench of the ITAT is to be dismissed as withdrawn, with liberty to refile before the Panaji Bench, based on the assessee's submission of a procedural mistake in filing. Assessee's Contention: The assessee argued that the appeal was mistakenly filed before the Bangalore Bench. Upon filing an appeal for Assessment Year 2020-21 electronically, which was allotted to the Panaji Bench, the assessee discovered this error. The assessee, on the advice of its advocates, intended to withdraw the present appeal to refile it before the correct Panaji Bench. A letter dated 13/05/2025 was filed to this effect. Revenue's Contention: The judgment records no specific argument from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI LAXMI PRASAD SAHU & SHRI SOUNDARARAJAN K.

For Appellant: Shri Dilip, Junior Standing

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE

BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER

IT(TP)A No. 945/Bang/2022 Assessment Year : 2018-19

M/s. Quest Global Engineering Services Pvt. Ltd., Ground Floor, The Assistant No. 437/A, Plot No. 2, Commissioner of AEQUS Special Income Tax, Economic Zone, Circle – 1, Hattargi Village, Belagavi. Vs. Hukkeri Taluk, Belagavi – 591 245. PAN: AAACQ3563F APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate : Shri Dilip, Junior Standing Revenue by Counsel for Dept.

Date of Hearing : 23-06-2025 Date of Pronouncement : 25-06-2025

ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the order of the ACIT, Circle – 1, Belagavi dated 28/07/2022 passed u/s. 143(3) of the Act.

When the said appeal is posted for hearing on 23.06.2025, the assessee submitted that the said appeal was filed on 26/09/2022 physically and the said appeal was numbered as IT(TP)A No. 945/Bang/2022. Thereafter the assessee also filed an appeal in respect of the A.Y. 2020-21

Page 2 of 3 IT(TP)A No. 945/Bang/2022 electronically and the said appeal was automatically allotted to the Hon’ble Panaji Bench of the ITAT. Then only, the assessee came to know that the present appeal in IT(TP)A No. 945/Bang/2022 was mistakenly filed before this Tribunal.

Immediately, the assessee got the advice from its advocates and upon their advice, the assessee intended to withdraw the appeal filed before this Tribunal in IT(TP)A No. 945/Bang/2022 with the liberty to refile the appeal again before the Hon’ble Panaji Bench of the Tribunal.

The assessee also filed a letter dated 13/05/2025 to that effect which was received by the Registry on 20/05/2025.

We have considered the said submissions and the letter filed by the assessee seeking to withdraw the appeal in IT(TP)A No. 945/Bang/2022 pending before this Tribunal to refile the same before the Hon’ble Panaji Bench of the Tribunal.

We recorded the submissions made by the assessee as well as the letter dated 13/05/2025 and dismiss the appeal as withdrawn with the liberty to refile the same before the Hon’ble Panaji Bench of the Tribunal.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 25th June, 2025.

Sd/- Sd/- (LAXMI PRASAD SAHU) (SOUNDARARAJAN K.) Accountant Member Judicial Member

Bangalore, Dated, the 25th June, 2025. /MS /

Page 3 of 3 IT(TP)A No. 945/Bang/2022 Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order

Assistant Registrar, ITAT, Bangalore

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