GTT COMMUNICATIONS INDIA PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1 (1), PUNE

ITA 282/PUN/2026Status: DisposedITAT Pune12 February 2026AY 2022-2023Bench: the Hon'ble ITAT, Pune on 22 January 2026 vide acknowledgement no. 1800058855. The relevant facts for your kind consideration are set out hereinbelow.3 pages
AI SummaryDismissed

What did the Tribunal hold?

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 Accordingly, the appeal filed before the ITAT, Pune, was dismissed as 'withdrawn'.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 127(2)

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

For Appellant: Shri Chinmayy Pathak (Virtual)
For Respondent: Shri Praksh L. Pathade
Hearing: 12.02.2026Pronounced: 12.02.2026

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. 2. When the matter was called for hearing, Ld. AR of the assessee filed an application seeking permission to withdraw the 2 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 considera

The order continues below.

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