SANE RETAILS PRIVATE LIMITED,PANCHKULA HARYANA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NANTIONAL FACELESS APPEAL CENTRE DELHI

PDF · subscribers
ITA 793/CHANDI/2025Status: DisposedITAT Chandigarh10 November 2025AY 2017-18Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 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 accepted the assessee's prayer for withdrawal of the appeal, noting that a fresh appeal concerning the same matter was already pending before the tribunal.

What were the facts?

The assessee filed an appeal (ITA No. 793/CHANDI/2025) for AY 2017-18 against a CIT(A) order. Subsequently, the assessee discovered an inadvertent error in the initial filing, filed a fresh appeal (ITA No. 798/CHANDI/2025) for the same assessment year which is pending, and requested to withdraw the original appeal. The Ld. CIT-DR did not object.

What were the issues?

Whether the Income Tax Appellate Tribunal should allow the withdrawal of an appeal when the appellant has filed a fresh appeal for the same assessment year due to an initial filing error.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Pronounced: 10/11/2025

(िनधा�रण वष� / Assessment Year: 2017-18) M/s Sane Retails Private Limited DCIT बनाम/ SCO 22, First And Second Floor, Circle Panchkula Sector-4 MDC, Panchkula Panchkula Vs. Haryana-134109 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAXCS-0974-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Ms. Ankita Prakash (Advocate) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Shri Abhishek Pal Garg (CIT) -Ld. DR (Virtual) सुनवाईकीतारीख/Date of Hearing : 28-10-2025 घोषणाकीतारीख /Date of Pronouncement : 10/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. This appeal by the assessee for AY 2017-18 is directed against the order of Ld. CIT(A), NFAC, Delhi dated 24-04-2025.

2.

At the time of hearing, Ld. AR sought withdrawal of the appeal and filed a letter dated 27-10-2025 which read as under: - Sub: Letter for withdrawal of appeal no. ITA 793/CHANDI/2025 listed as item 12 before bench B on 28.10.2025 Sir, I am writing on behalf of the Appellant M/s Sane Retail Pvt. Ltd. The captioned appeal was filed on 06.06.2025 however, at the time of filing the said appeal certain inadvertent error had crept in and therefore, the Appellant had filed a fresh appeal being which is pending before the Ld. Income Tax Appellate Tribunal, Chandigarh and is listed on 06.11.2025. Therefore, in the light of the above, the Appellant humbly request your good-self to permit withdrawal of the captioned appeal.

The Ld. CIT-DR did not object to the same. 3. Accepting the prayer of Ld. AR, the appeal stand dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →