KUMAR CONSTRUCTION AND PROPERTIES PRIVATE LIMITED,PUNE vs. ACIT, CENTRAL CIR-1(1) , PUNE

ITA 2842/PUN/2026Status: DisposedITAT Pune13 October 2026AY 2021-222 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal. The assessee stated that the appeal was a duplicate filing for the same assessee and assessment year. The Revenue did not object to the withdrawal. After verifying the records, the Tribunal found that the appeal was indeed a duplicate. Therefore, the Tribunal dismissed the appeal as 'withdrawn'. No decision was made on the merits of the case. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Kumar Construction And Properties Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Pune Bench 'A', challenging an order dated 28.04.2026 passed by the Ld. CIT(A), Pune-11 for the assessment year 2021-22. During the hearing, the assessee's counsel requested permission to withdraw the appeal. The reason cited for withdrawal was that the current appeal was a duplicate filing for the same assessee and the same assessment year. The Revenue's representative did not object to the withdrawal but requested that the appeal be dismissed as withdrawn.

What were the issues?

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Revenue's contention: The Revenue did not object to the withdrawal but submitted that the appeal should be dismissed as withdrawn, given it was a duplicate filing.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Rajendra Agiwal

For Respondent: Shri Uodol Raj Singh

Hearing: 05.10.2026Pronounced: 13.10.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 28.04.2026 passed by Ld. CIT(A), Pune-11 [‘Ld. CIT(A)’] for the assessment year 2021-22. 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.2842/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. (R. K. PANDA) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 13th October, 2026. Sujeet/DOC Sujeet Kumar Kumar Sharma Sharma Date: 2026.10.14 14:31:29 आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : +05'30' अपीलाथ" / The Appellant.

""यथ" / The Respondent.

2.3.

Ld. CIT(A), Pune-11. 4. The Pr. CIT/CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “A” ब"च, 5. पुणे / DR, ITAT, “A” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, ////

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