POONA DISTRICT CHEMIST AND DRUGGIST ASSOCIATION,PUNE vs. ITO (EXEMPTION), WARD -1(1), PUNE

PDF · subscribers
ITA 968/PUN/2025Status: DisposedITAT Pune16 October 2025AY 2023-24Bench: DR.MANISH BORAD (Accountant 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 allowed the assessee's request for withdrawal of the appeal. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an order related to Assessment Year 2023-24. The assessee subsequently filed an application to withdraw the appeal, stating that their grievance had been redressed by the Ld. CIT(A), NFAC.

What were the issues?

Whether the assessee can withdraw an appeal when their grievance has already been redressed.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR.MANISH BORAD

For Appellant: Shri Prayag Jha
For Respondent: Shri Ajitesh Meena
Hearing: 16.10.2025Pronounced: 16.10.2025

आदेश / ORDER

1.

The captioned appeal at the instance of assessee pertaining to Assessment Year 2023-24 is directed against the order dated 19.02.2025 of National Faceless Appeal Centre, Delhi emanating out of Intimation order dated 26.12.2023 passed u/s.143(1) of the Income Tax Act, 1961.

2.

Before me, assessee has filed an application dated 14.10.2025 seeking withdrawal of the appeal. The relevant contents of the said application reads as under :

“The above appeal of the assessee is fixed for hearing before the Hon'ble SMC Bench of the ITAT on 16.10.2025. This appeal was filed against order dated 19.02.2025 passed by the Ld CIT(A), NFAC. The appeal was dismissed on technical ground. The assessee filed fresh appeal against Intimation issued under section 143(1). This appeal was also dismissed vide order dated 19.09.2025. However, the Ld CIT(A), soon after realized that dismissal of appeal was not right. He passed an order under section 154 r.w.s. 250 of the IT Act on 19.09.2025. He has allowed the assessee's appeal.

Thus, the grievance of the assessee has been redressed by the Ld CIT(A), NFAC. The assessee may kindly be allowed to withdraw the above appeal pending before the ITAT. A copy of Order dated 19.09.2025 of the CIT(A), NFAC, is attached herewith.

3.

Ld. Departmental Representative has no objection for withdrawal of the appeal filed by the assessee. I therefore allow the request of the assessee to withdraw the appeal filed by it.

4.

In the result, the appeal of the assessee is dismissed as ‘Withdrawn’.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →