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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2018-19, which upheld the disallowance of deduction under section 80P. The assessee also raised an issue regarding the basic deduction under section 80P. During the hearing, it was stated that the assessee had inadvertently filed the same appeal twice.
Held
The assessee requested to withdraw the appeal as it was filed twice. The Revenue did not object to the withdrawal. The Tribunal allowed the assessee to withdraw the appeal.
Key Issues
Whether the assessee can withdraw the appeal when it was inadvertently filed twice, and whether the CIT(A) was justified in disallowing deduction u/s 80P and not granting basic deduction u/s 80P.
Sections Cited
80P, 143(1), 250, 154
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
Assessment Year: 2018-19 Dagadu Donndu Yeola V The Income Tax Officer, Sahakari Patsanstha Maryadit, s Ward-1(1), Nashik. At post Satana, Nashik – 423301. Maharashtra. 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/- CPC, Bengaluru, while processing the return of income u/s.143(1) of the Act. 2. 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.”
2. 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.2326/PUN/2025. Vide Email dated 25.11.2025, Mr. Sanjeev Mutha-CA requested that Assessee intends to withdraw appeal in . 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 2 JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 26 Nov, 2025/ SGR