ISHWAR EDUCATION & CHARITABLE TRUST,PUNE vs. ITO, EXEMPTION WARD 2, PUNE

PDF · subscribers
ITA 453/PUN/2025Status: DisposedITAT Pune10 December 2025AY 2020-21Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)1 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 noted that the assessee requested to withdraw the appeal. The Department had no objection. Therefore, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2020-21. Subsequently, the assessee filed an application requesting to withdraw the appeal, stating that the issue on which the appeal was filed was incorrect due to a procedural oversight.

What were the issues?

Whether the assessee can withdraw an appeal after filing it, and if so, what is the procedure and consequence.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Respondent: Shri Rajesh Gawali

आदेश / ORDER

PER ASTHA CHANDRA, JM :

1.

The appeal filed by the assessee is directed against the order dated 12.06.2024 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi pertaining to Assessment Year 2020-21.

2.

The assessee has filed an application dated 08.12.2025 requesting for withdrawal of the appeal. The relevant extract of the application reads as under : “With reference to the above appeal we wish to withdraw the appeal as just we noticed that the issue on which the appeal is filed in incorrect. Now we noticed that, the additional ground presumed to have been filed before the CIT(A) on 10/04/2024 was inadvertently and through over site filed against the notice of AO Exemption ward 1(2) Pune for Proceedings under section 154 for AY 2020-21 and not against the hearing notice of CIT(A)'s on Income Tax Portal. Therefore, the mention by CIT(A) that there was no additional ground on the system is correct. Under the circumstances we request Your Hons to allow us to withdraw the appeal or dismiss the appeal as Your Hons may consider appropriate.”

3.

Shri Rajesh Gawali, representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal.

4.

In view of the above request of the assessee, the appeal is hereby dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 10th December, 2025.

Recent GST High Court judgments

Search GST case law →