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Facts
The assessee filed appeals for Assessment Years 2014-15 and 2015-16. The assessee later filed a letter seeking withdrawal of these appeals, stating they were filed in duplicate (both online and offline).
Held
The assessee requested to withdraw the online appeals for AY 2014-15 and AY 2015-16 to avoid duplication. The Departmental Representative had no objection.
Key Issues
Whether the appeals filed by the assessee should be allowed to be withdrawn due to being filed in duplicate.
Sections Cited
143(3), 144C(3)(b), 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
आदेश / ORDER PER BENCH :
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.
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.”
Ld. Departmental Representative has no objection for withdrawal of appeals. Therefore, both the appeals are dismissed as ‘withdrawn’.
In the result, both the appeals of the assessee are dismissed.
Order pronounced in the open court on this 13th day of August, 2025.