JAIN IRRIGATION SYSTEMS LIMITED,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, JALGAON

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ITA 2264/PUN/2024Status: DisposedITAT Pune13 August 2025AY 2014-15Bench: DR.MANISH BORAD (Accountant Member), 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 sought to withdraw the online appeals. The Departmental Representative had no objection to the withdrawal. Consequently, the Tribunal dismissed both appeals as withdrawn.

What were the facts?

The assessee filed appeals for Assessment Years 2014-15 and 2015-16. The appeals were filed in duplicate, both online and offline, resulting in different ITA numbers being allocated. The assessee subsequently filed a request to withdraw the online appeals to avoid duplication.

What were the issues?

Whether the assessee's appeals filed in duplicate could be withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(3)(b),Section 92CA(4)

AI-generated summary — verify with the full judgment below

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

Before: DR.MANISH BORAD & MS. ASTHA CHANDRA

For Appellant: Shri Prashant S
For Respondent: Shri Prakash L. Pathade
Hearing: 13.08.2025Pronounced: 13.08.2025

आदेश / ORDER PER BENCH :

1.

The captioned appeals at the instance of assessee pertaining to Assessment Years 2014-15 and 2015-16 are directed against the separate orders dated 27.11.2024 of CIT(A), Pune-13 dated 02.09.2024 passed u/s.143(3) r.w.s.144C(3)(b) r.w.s.92CA(4) of the Income-tax Act, 1961.

2.

Before us, assessee has filed a letter dated 13.08.2025 seeking withdrawal of the appeals filed by it. The contents of the said letter reads as under : “The Appellant humbly submits before your Hon'ble members that it has filed appeal for AY 2014-15 and AY 2015-16 before the Hon'ble Income Tax Appellate Tribunal ('ITAT'), Pune against the order passed by Learned Commissioner of Income-tax (Appeals) 13 ('CIT(A)'), dated 2 September 2024 for the said Appellant. The Appellant humbly submits that the appeals were filed in duplicate i.e., both in online and offline mode. The details of appeal filed by the Company are provided below. However, after ITA number was allocated, we observed that different ITA numbers were allocated to appeals filed physically and online.

Appeal by JISL for AY 2014-15 Mode Assessment Year Bench Appeal No. Offline 2014-15 C ITA 2456/PUN/2024 Online 2014-15 A ITA 2264/PUN/2024 Appeal by JISL for AY 2015-16 Mode Assessment Year Bench Appeal No. Offline 2015-16 C ITA 2457/PUN/2024 Online 2015-16 A ITA 2265/PUN/2024 Accordingly, JISL respectfully seeks to withdraw the online appeal bearing ITA 2265/PUN/2024 to avoid duplication. The Appellant further submits that it has also submitted application for clubbing of appeals filed by it and the revenue for AY 2014-15 to AY 2016-17 respectively on 23 January 2025. Copy of the same is attached as Annexure 1, Annexure 2 and Annexure 3. Pursuant to the above application and Appellant's request for withdrawal of the appeal filed online for AY 2016-17 i.e. ITA 2278/PUN/2024, the order was passed by Your Honour allowing the withdrawal of the online appeal filed for AY 2016-17. Copy of the order is attached as Annexure 4. PRAYER: In view of the above, the Appellant most respectfully prays to withdraw the online appeal bearing for A.Y. 2014-15 and for AY 2015-16 filed in duplicate. We request you to kindly take a note of the above and oblige.”

3.

Ld. Departmental Representative has no objection for withdrawal of appeals. Therefore, both the appeals are dismissed as ‘withdrawn’.

4.

In the result, both the appeals of the assessee are dismissed.

Order pronounced in the open court on this 13th day of August, 2025.

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