JAWAHARLAL NEHRU PORT AUTHORITY (FORMERLY KNOWN AS JAWAHARLAL NEHRU PORT TRUST),MUMBAI vs. EXEMPTION CIRCLE, PUNE, PUNE

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ITA 1212/PUN/2024Status: DisposedITAT Pune25 September 2025AY 2018-19Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal, as the Ld. DR had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act. During the hearing, the assessee requested to withdraw this appeal because the Assessing Officer had subsequently passed a consequential order under Section 143(3) read with Section 263, against which a fresh appeal had been filed before the NFAC.

What were the issues?

Whether the assessee can be permitted to withdraw an appeal against a Section 263 order when a consequential order has been passed under Section 143(3) read with Section 263, and a new appeal against it is pending before the NFAC.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri K. Meenatchi Sundaram
For Respondent: Shri Amol Khairnar
Hearing: 25.09.2025Pronounced: 25.09.2025

ORDER

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