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Facts
The assessee filed two appeals against a CIT(A) order dated 10/09/2025, which confirmed a penalty under section 271AAC(1) for Assessment Year 2017-18. One appeal was filed manually and the other electronically (ITA No. 2771/PUN/2025). The assessee's counsel requested to withdraw the manually filed appeal, citing that the quantum addition appeal was decided against the assessee by the CIT(A).
Held
The Tribunal acknowledged that the assessee had filed two appeals against the same impugned penalty order, one manually and one electronically. Considering the prayer made by the learned counsel for the assessee to withdraw the instant (manually filed) appeal, the Tribunal dismissed it as infructuous.
Key Issues
Whether a manually filed appeal, which is a duplicate of an e-filed appeal against a penalty order under section 271AAC(1), should be dismissed as infructuous upon the assessee's request for withdrawal.
Sections Cited
Section 250 of the Income Tax Act, 1961, Section 271AAC(1) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE
Before: DR. MANISH BORAD & MS. ASTHA CHANDRA
I.T.A.No.2865/PUN/2025 (Assessment Year 2017-2018) Sayyad Khairmammad ITO, Ward-2, Nanded Sayyad Salemahammad, Sahara Enterprises & vs. Home Applicances, Nagar palika Shop No.3, Near Post Office, Kinwat-431804 PAN : BOCPS 9753 R (Appellant) (Respondent) For Assessee : Smt. Deepa Khare, Advocate For Revenue : Shri Madhan Thirmanpalli, Addl.CIT Date of Hearing : 12.01.2026 Date of Pronouncement : 13.01.2026 ORDER PER : MANISH BORAD, AM
This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”], dated 10/09/2025 passed under section 250 of the Income Tax Act, 1961 (“Act”) which is arising from the order passed u/s. 271AAC(1) of the Act dated 01/03/2024 for the Assessment Year (AY) 2017-18.
At the outset, learned counsel for the assessee submitted that assessee has filed two appeals against the same 2 ITA.No.2865/PUN./2025 (Sayyad Khairmammad Sayyad Salemahammad) impugned order dated 10/09/2025, one in physical mode and another through e-filing portal. The present appeal has been filed manually and the e-filed appeal appears at ITA No. 2771/PUN/2025. He further submitted that the appeal against the quantum addition has recently been decided by the Ld.CIT(A) against the assessee and the assessee is going to file appeal before this Tribunal. He, therefore, requested for withdrawal of the instant appeal.
Ld. Departmental Representative (DR) did not oppose.
We have heard rival contentions and perused the records placed before us. We note that assessee has filed two appeals against the order of Ld.CIT(A) u/s. 250 of the Act for A.Y. 2017-18, dated 10/09/2025 confirming penalty u/s. 271AAC(1) of the Act. The assessee has filed the appeals against the impugned order manually as well as physically. Considering the prayer made by the learned counsel for the assessee, we hereby dismiss the instant appeal which is manually filed.
In the result, appeal of the assessee is dismissed as infructuous.