MAYUR PRAFUL BAXI,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX 22(1), MUMBAI

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ITA 6818/MUM/2025Status: DisposedITAT Mumbai16 February 2026AY 2010-11Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee requested to withdraw the appeal filed before the Tribunal due to a typographical error in the online submission. The DR raised no objection to the withdrawal application.

What were the facts?

The assessee filed an appeal against the order of CIT(A) which had confirmed an addition of `12,20,814/- under section 68 of the Income Tax Act, 1961. The assessee later moved an application to withdraw the appeal due to a typo error in the submitted documents.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to a typographical error in the filing documents.

Which sections of the Income-tax Act were involved?

Section 68,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI GIRISH AGRAWAL

Hearing: 12.02.2026Pronounced: 16.02.2026

Present for: Assessee : None Revenue : Shri Sushil R. Shendge, Sr. DR Date of Hearing : 12.02.2026 Date of Pronouncement : 16.02.2026 O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of CIT(A), Udaipur, vide order no. ITBA/APL/S/250/2025-26/1080166843(1), dated 29.08.2025, passed against the assessment order by Assistant Commissioner of Income tax, Circle-19(2), Mumbai, u/s143(3) of the Income-tax Act (hereinafter referred to as the “Act”), dated 04.03.2013 for Assessment Year 2010-11.

2.

Grounds taken by assessee are reproduced as under: “1. The learned Commissioner of Income Tax Appeal, has erred in confirming addition out of loans as unexplained Cash credits under section 68 of the Income Tax Act, 1961 of 12,20,814/ In view of the above additions made by learned officer be deleted.”

Mayur Praful Baxi AY 2010-11 3. At the very outset, it is noted that assessee has moved an application dated 04.11.2025, requesting to allow withdrawal of his appeal filed before the Tribunal. Content of this application is reproduced as under: “Sub.: - Withdrawal of Appeal filed on 27.10.2025 vide acknowledgment no. 1800042505 Asst. Year: 2010-11 PAN: AEHPB5058C Sir, I have filed an Appeal before Hon' ITAT on 27.10.2025 vide acknowledgment no. 1800042505. The Details of the Appeal are as under:- Appeal No. Case Type Bench ITA 6818/MUM/2025 DBC D

The Appeal was submitted in online mode. There was a typo error in Form 36 annexed to the attachments of Appeal. Hence, I wish to withdraw the Appeal filed vide acknowledgment no. 1800042505 and I have filed the corrected Appeal after making the necessary correction to the attachments.”

3.

No objection was raised by the Ld. DR upon this withdrawal. Accordingly, application made by the assessee is allowed. The appeal is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

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