DAGADU DHONDU YEOLA SAHAKARI PATSANSTHA MARYADIT,NASHIK vs. THE INCOME TAX OFFICER, WARD 1(1), NASHIK, NASHIK
आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC” :: PUNE
BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपऩल सं. / ITA No.2349/PUN/2025
निर्धारण वषा / Assessment Year: 2018-19
Dagadu
Donndu
Yeola
Sahakari Patsanstha Maryadit,
At post Satana,
Nashik – 423301. Maharashtra.
V s
The Income Tax Officer,
Ward-1(1), Nashik.
PAN: AABAD2549P
Appellant/ Assessee
Respondent / Revenue
Assessee by None
Revenue by Shri Ambarnath Khule-JCIT(Through
Virtual Hearing)
Date of hearing
25/11/2025
Date of pronouncement 26/11/2025
आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC] passed under section 250 of the Income Tax Act, 1961 for the A.Y.2018-19 dated
11.08.2025 emanating from the Order passed under section 154 of the Act, dated 03.08.2023. The Assessee has raised the following grounds of appeal :
“1. On the basis of facts and as per law, the CIT(A) is not justified in confirming the disallowance of deduction u/s.80P OF Rs.5,29,124/-
ITA No.2349/PUN/2025 [A]
2
made by CPC, Bengaluru, while processing the return of income u/s.143(1) of the Act.
On the basis of facts, in circumstances of case, as per law and without prejudice to above ground of appeal, the CIT(A) is not justified in not granting the basic deduction of Rs.50,000/- u/s.80P of the Act.”
At the outset of hearing, no one appeared on behalf of the assessee, however, ld.AR for the assessee submitted an email dated 25.11.2025 stating that assessee had inadvertently filed the same appeal twice which leads to duplication of appeals i.e. ITA No.2349/PUN/2025 & ITA No.2326/PUN/2025. Vide Email dated 25.11.2025, Mr. Sanjeev Mutha-CA requested that Assessee intends to withdraw appeal in ITA No.2349/PUN/2025. 3. On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.
In view of the above, we permit to withdraw the appeal of the assessee. Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.
In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 26 November, 2025. VINAY BHAMORE
Dr.DIPAK P. RIPOTE
JUDICIAL MEMBER
ACCOUNTANT MEMBER
पपणे / Pune; ददिधंक / Dated : 26 Nov, 2025/ SGR
ITA No.2349/PUN/2025 [A]
आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to :
1. अपऩलधर्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “एस एम सऩ” बेंच,
पपणे / DR, ITAT, “SMC” Bench, Pune.
6. गधर्ाफ़धइल / Guard File.
आदेशधिपसधर / BY ORDER,
/ // /
Senior Private Secretary
आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune.