BHIL EMPLOYEES WELFARE FUND NO 1,PUNE vs. INCOME TAX OFFICER - WARD 9(1), PUNE
Facts
The assessee filed appeals for A.Yrs. 2023-24 and 2024-25 against intimation orders under section 143(1), challenging the CIT(A)'s decision to set aside and remand the issue of taxation of income at slab rates. However, after filing the appeal with the Tribunal, the assessee received an order from the Assessing Officer giving effect to the CIT(A)'s order, granting the requested relief by taxing income at slab rates.
Held
Given that the assessee had obtained the necessary relief, they sought to withdraw their appeals before the Tribunal. The Departmental Representative had no objection, and the Tribunal accepted the request, dismissing both appeals as 'withdrawn'.
Key Issues
Whether the income should be taxed at slab rates as initially disputed, leading to the assessee withdrawing the appeal after receiving relief from the Assessing Officer.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeals at the instance of assessee pertaining to A.Yrs. 2023-24 and 2024-25 are directed against the separate orders dated 18.06.2025 and 11.06.2025 framed by Addl/JCIT(A), Ranchi arising out of respective Intimation Orders passed u/s. 143(1) of the Income Tax Act, 1961 (in short ‘the Act’).
At the time of hearing, ld. Counsel for the assessee referring to the application(s) dated 19.02.2025 filed by the assessee submitted that assessee got necessary relief before the authorities below and therefore wishes to withdraw the captioned appeals filed before this Tribunal. Contents of application commonly submitted to the appeals under consideration read as follows : BHIL Employees Welfare Fund No.1
We refer to the captioned appeal before the Hon'ble 'A' Bench which is scheduled for hearing on 22 December 2025. In this regard, we wish to submit that we had filed the aforesaid appeal since the Commissioner of Income Tax (Appeals) ("CIT(A)") had erred in setting aside the issue of taxation of income at slab rates and remanded the matter back to the file of the Assessing Officer to decide as per law. However, we wish to submit that post the filing of this captioned appeal, the Appellant has received an order giving effect to the order of the CIT(A) wherein the income of the assessee has been taxed at the slab rates (order giving effect is enclosed as Annexure 1). Since the Appellant has obtained the relevant relief from the Assessing Officer, It wishes to withdraw the captioned appeal. We request the Hon'ble Bench to take the Appellant's request on record.
Ld. Departmental Representative has no objection for withdrawal of the appeals. In view thereof, assessee’s request for withdrawal has been accepted.
In the result, both the appeals of the assessee are dismissed as ‘withdrawn’.
Order pronounced in the open court at the time of hearing itself, i.e. on 18th February, 2026. (VINAY BHAMORE) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 18th February, 2026. Satish BHIL Employees Welfare Fund No.1
आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.
The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, 4. पुणे / DR, ITAT, “A” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,
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