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Facts
The assessee filed an appeal with ITAT, Pune, against a DRP order for AY 2022-23. Subsequently, due to a jurisdictional transfer of their case from Mumbai to Pune and a defect notice on the initial filing (appeal not signed), the assessee filed a fresh appeal before ITAT, Mumbai, and sought to withdraw the Pune appeal.
Held
The Tribunal granted the assessee permission to withdraw the appeal, as the Revenue's representative had no objection. Accordingly, the appeal filed before the ITAT, Pune, was dismissed as 'withdrawn'.
Key Issues
Permission to withdraw an appeal filed before ITAT, Pune, due to jurisdictional transfer of the case and subsequent filing of a fresh appeal before ITAT, Mumbai.
Sections Cited
Section 127(2) of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: SHRI DR. DIPAK P. RIPOTE & SHRI VINAY BHAMORE
ORDER
PER VINAY BHAMORE, JM:
This appeal filed by the assessee is directed against the order dated 28.10.2025 passed by Ld. CIT (DRP-3), Mumbai-1 for the assessment year 2022-23.
When the matter was called for hearing, Ld. AR of the assessee filed an application seeking permission to withdraw the above captioned appeal. The relevant portion of the said application is reproduced herein below :- “This is with reference to the appeal filed electronically before the Hon'ble ITAT, Pune on 22 January 2026 vide acknowledgement no. 1800058855. The relevant facts for your kind consideration are set out hereinbelow.
The Assessee received the Final Assessment Order on 27 November 2025 pursuant to the directions of the Hon'ble Dispute Resolution Panel (DRP) dated 28 October 2025. Being aggrieved by the said final assessment order, the Assessee preferred an appeal before the Hon'ble ITAT and accordingly filed the appeal electronically through the ITAT e-filing portal on 22 January 2026.
During the course of the assessment proceedings and prior to receipt of the final assessment order dated 27 November 2025, the Assessee received an intimation order under section 127(2) of the Income-tax Act 1961, dated 30 October 2025, whereby the jurisdiction of the Assessee's case was transferred from Income Tax Officer, 1(1)(3), Mumbai to DC/ACIT, Circle 1(1), Pune. In view of the said jurisdictional transfer and under a bona fide belief, the jurisdictional Assessing Officer details were mentioned as DC/ACIT, Circle 1(1), Pune while filing the appeal, and accordingly the appeal was filed before the Hon'ble ITAT, Pune 3. However, as instructed by your Honor's office, since the Jurisdictional Assessing Officer for the assessment year under consideration, i.e. AY 2022-23, was Income Tax Officer, 1(1)(3), Mumbai, the said jurisdiction is required to be considered as the Jurisdictional Assessing Officer for the purpose of the appeal. Accordingly. pursuant to the said instructions the Appellant has now filed the appeal before the Hon'ble ITAT, Mumbai on 27 January 2026 vide Acknowledgement No. 1800059770. 4 Further a defect notice dated 27 January 2026 was received in respect of the appeal filed before your Honours, stating that the appeal application was not signed by the Managing Director. In this regard, the Assessee respectfully submits that, since it seeks to withdraw the appeal filed before the Hon'ble ITAT. Pune for the reasons stated hereinabove, the present submission in response to the defect notice may also kindly be treated as a request for withdrawal of the said appeal application.