MR ARIHANT PATNI,PUNE vs. ADCIT CIRCLE-7, PUNE

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ITA 1022/PUN/2025Status: DisposedITAT Pune11 February 2026AY 2022-23Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, noting no objection from the Ld. DR, allowed the assessee's application for withdrawal. Consequently, the appeal was dismissed as having been withdrawn, as the underlying grievance had already been resolved by the Assessing Officer.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2022-23. The Ld. Counsel for the assessee sought to withdraw the appeal, stating that the Assessing Officer had already rectified the TDS/TCS claim by passing an order under Section 154 of the Income Tax Act, 1961, thereby addressing the assessee's grievance.

What were the issues?

Whether an appeal seeking relief for TDS/TCS claims can be withdrawn and dismissed as such, if the Assessing Officer has already rectified the grievance under Section 154 of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE

For Appellant: Shri Kiran B Sanmane
For Respondent: Shri Deepak Kumar Kedia, JCIT

Mr. Arihant Patni Asst./Dy.CIT, Circle 7, S.No.1A, F-1, Pune Vs. Irani Market Compound, Yerwada, Pune – 411006 PAN: AGUPP5917H (Appellant) (Respondent) Assessee by : Shri Kiran B Sanmane Department by : Shri Deepak Kumar Kedia, JCIT (through virtual) Date of hearing : 11-02-2026 Date of pronouncement : 11-02-2026 O R D E R PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the order dated 28.02.2025 of the Ld. Addl / JCIT(A)-3, Kolkata relating to assessment year 2022- 23.

2.

The Ld. Counsel for the assessee at the outset filed an application seeking withdrawal of the appeal on the ground that the Assessing Officer has already allowed the TDS / TCS claim made by the assessee in the order passed u/s 154 of the Income Tax Act, 1961 and thus, the grievance of the assessee has been addressed. In absence of any objection from the side of the Ld. DR, the application of the assessee seeking withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as “withdrawn”.

3.

In the result, the appeal filed by the assessee is dismissed as “withdrawn”.

Order pronounced in the open Court at the conclusion of hearing itself i.e. on 11th February, 2026.

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