DINESH PARAMSUKH TAVAR ,DHULE vs. CIT (A) , DHULE

ITA 1799/PUN/2026Status: DisposedITAT Pune13 October 2026AY 2017-182 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the appeal was indeed a duplicate filing. Consequently, the Tribunal dismissed the appeal as 'withdrawn'. The operative direction was to dismiss the appeal. No issues on merits were decided as the appeal was withdrawn procedurally. The judgment does not record any specific amount in dispute or any other procedural history beyond the fact of the duplicate filing.

What were the facts?

The assessee, Dinesh Paramsukh Tavar, filed an appeal (ITA No. 1799/PUN/2026) against the order of the Ld. CIT(A)/NFAC for the assessment year 2017-18. During the hearing, the assessee's counsel requested permission to withdraw the appeal. The reason cited for withdrawal was that the present appeal was a duplicate filing for the same assessee and the same assessment year. The Revenue's representative did not object but requested that the appeal be dismissed as withdrawn.

What were the issues?

1. Whether the assessee should be permitted to withdraw the appeal. (Question of procedure) Assessee's Contention: The assessee sought to withdraw the appeal because it was inadvertently filed as a duplicate for the same assessee and assessment year. Revenue's Contention: The Revenue did not object to the withdrawal but submitted that the appeal, being a duplicate, should be dismissed as withdrawn.

AI-generated summary — verify with the full judgment below

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

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Darshan Rajendra Lodha

For Respondent: Shri Rajesh Haladkar

Hearing: 10.09.2026Pronounced: 13.10.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 10.02.2026 passed by Ld. CIT(A)/NFAC for the assessment year 2017-18. 2. When the appeal was called for hearing, Ld. Counsel for the assessee seeks permission to withdraw the above captioned appeal, since the present appeal i.e. ITA No.1799/PUN/2026 is a duplicate appeal inadvertently filed for the same assessee for the same

2 assessment year. Therefore, the present appeal may be permitted to be withdrawn.

Ld. DR raised no objection, however, submitted that the appeal being duplicate, should be dismissed as withdrawn.

After verifying the record, we find that this is a duplicate appeal. Accordingly, we dismiss this appeal as “withdrawn”.

In the result, the appeal filed by the assessee is dismissed as “withdrawn”. Order pronounced on this 13th day of October, 2026. (MANISH BORAD) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 13th October, 2026. Sujeet/DOC Sujeet Kumar Sharma Sharma Date: 2026.10.14 11:32:01 +05'30' आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

""यथ" / The Respondent.

2.3.

The Pr. CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “A” ब"च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड" फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, ////

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