PALM GROVE BEACH HOTELS PRIVATE LIMITED,KHAR WEST vs. DCIT, AAYKAR BHAVAN

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ITA 5882/MUM/2026Status: DisposedITAT Mumbai06 October 2026AY 2022-232 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The reasoning was based on the assessee's submission that the appeal was a duplicate of another pending appeal (ITA No. 5861/Mum/2026). Consequently, the Tribunal dismissed the appeal as withdrawn. No decision was made on the merits of the PCIT's order under Section 263. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Palm Grove Beach Hotels Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Mumbai Bench, against an order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act, 1961. The assessment year in question is 2022-23. The appeal number is ITA No. 5882/Mum/2026. During the hearing on 05.10.2026, the assessee's counsel submitted that the present appeal is a duplicate of another appeal, ITA No. 5861/Mum/2026, and requested permission to withdraw it.

What were the issues?

1. Whether the appeal filed by the assessee, ITA No. 5882/Mum/2026, is a duplicate of ITA No. 5861/Mum/2026, and if so, whether it should be withdrawn. Assessee's Contention: The assessee argued that the present appeal is a duplicate of another appeal already filed and sought leave to withdraw it. Revenue's Contention: The judgment records no specific contention from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “C”, MUMBAI

Before: Shri Om Prakash KantO (AM) & Smt. Debjani Mitra Neogy (JM)

For Appellant: Shri Sanjay B. Sawant
For Respondent: Shri Rajdeep Singh
Hearing: 05.10.2026Pronounced: 06.10.2026

Per Debjani Mitra Neogy (JM) :

The appeal filed by the assessee against the order of Ld. PCIT u/s. 263 vide order dated 19.03.2024 for assessment year 2022-23.

2.

At the time of hearing Ld. Counsel for the assessee submitted that the present appeal being ITA No. 5882/Mum/2026 is a duplicate appeal of ITA No. 5861/Mum/2026, and therefore sought leave to withdraw the same.

3.

In view of the above submission, leave is granted to withdraw the appeal being ITA No. 5882/Mum/2026. Accordingly, the appeal is dismissed as withdrawn.

Order pronounced in the open court on 06.10.2026.

Sd/- Sd/- (Om Prakash Kant) (DEBJANI MITRA NEOGY) Accountant Member Judicial Member

Mumbai : Dated 06.10.2026

2 ITA No. 5882/Mum/2026 Palm Grove Beach Hotels Pvt. Ltd.

Copy of the order forwarded to : 1. The appellant 2. The respondent 3. CIT-concerned 4. DR, ITAT, Mumbai 5. Guard file By order ABHINAV Digitally signed by (Dy/Asstt. Registrar) ABHINAV ANANT ANANT ITAT, Mumbai. GAVANDE Date: 2026.10.15 GAVANDE 18:16:27 +05'30'

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