AL KURESH SIX STAR ENTERPRISES,PUNE vs. INCOME TAX OFFICER WARD 3, SATARA

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ITA 3323/PUN/2025Status: DisposedITAT Pune12 February 2026AY 2020-212 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 granted permission for the withdrawal of the appeal, noting that the Ld. DR had no objection to the submission. Accordingly, the appeal was dismissed as 'withdrawn'.

What were the facts?

The assessee filed an appeal against an order of the Ld. CIT(A)/NFAC for AY 2020-21. Subsequently, the assessee sought to withdraw this appeal, stating that it was filed physically on 30.12.2025 without realizing that the same appeal had already been filed electronically on 27.12.2025 under a different ITA number.

What were the issues?

Whether the Income Tax Appellate Tribunal should allow the withdrawal of an appeal that was filed mistakenly as a duplicate of an electronically filed appeal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI DR. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Shri Sadananda
Hearing: 12.02.2026Pronounced: 12.02.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 23.10.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2020-21. 2. When the appeal was called for hearing, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, the assessee filed an application seeking withdrawal of the above captioned appeal in the light of the fact that 2 this appeal (ITA No.3323/PUN/2025) was filed physically on 30.12.2025 without realizing the fact that on 27.12.2025 the same appeal was filed electronically under ITA No.3225/PUN/2025. 3. Ld. DR raised no objection to the above submission of the assessee.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as ‘withdrawn’.

5.

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced on this 12th day of February, 2026. (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 12th February, 2026. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The Pr. CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब"च, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड" फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, ////

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