ASTEMO FIE PVT.LTD,PUNE V. THE CIT(A)-13, PUNE

ITTPA 2842/PUN/2025

AI Insights

The case involves two appeals filed by Astemo Fie Pvt. Ltd. against the orders of the Commissioner of Income Tax (Appeals)-13, Pune, for the assessment years 2017-18 and 2018-19. The appeals were found to be duplicates, as the assessee had inadvertently filed them twice. During the hearing, the assessee's representative requested permission to withdraw both appeals, which was unopposed by the Departmental Representative of the Revenue. Consequently, the tribunal allowed the withdrawal of the appeals.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833759 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 27-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH L PATHADE

Judgement Text

" आयकर अपीलीय अधिकरण ”सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / IT(TP)A Nos.2841 & 2842/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Astemo Fie Pvt. Ltd., B-3 MIDC, Chakan Talegaon Road, Pune – 410501. V s Commissioner of Income Tax(Appeals)- 13, Pune. PAN: AABCK2407R Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri Prakash L Pathade – CIT(DR) Date of hearing 03/02/2026 Date of pronouncement 06/02/2026 आदेश/ ORDER PER BENCH : These two appeals filed by Assessee against the separate orders of ld.Commissioner of Income Tax(Appeal), Pune-13 passed under section 250 of the Income Tax Act, 1961 both dated 29.09.2025 for the A.Y.2017-18 & A.Y.2018-19 respectively. Findings & Analysis : 2. At the outset of hearing, Ms.Nidhi Agarwal(virtual) ld.AR for the Assessee submitted that assessee had inadvertently filed the Printed from counselvise.com IT(TP)A Nos.2841 & 2842/PUN/2025 [A] 2 same appeal twice which leads to duplication of appeals. The Ld.Counsel further requested that the appeal is duplicate and therefore, kind permission may be granted to withdraw both these appeals in IT(TP)A No.2841/PUN/2025 & IT(TP)A No.2842/PUN/2025. 2.1 Withdrawal application for appeal in IT(TP)A No.2841/PUN/2025 is scanned and reproduced as under : 2.2 Withdrawal application for appeal in IT(TP)A No.2842/PUN/2025 is scanned and reproduced as under : Printed from counselvise.com IT(TP)A Nos.2841 & 2842/PUN/2025 [A] 3 3. On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if both appeals of assessee are dismissed as withdrawn. 4. In view of the above, we permit to withdraw both appeals of the assessee. Accordingly, grounds of appeal raised by the assessee in both appeals are dismissed as withdrawn. 5. In the result, both appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 06 February, 2026. Sd/- Sd/- ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 06 Feb, 2025/ SGR Printed from counselvise.com IT(TP)A Nos.2841 & 2842/PUN/2025 [A] 4 आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩलधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “सऩ” बेंच, पपणे / DR, ITAT, “C” Bench, Pune. 6. गधर्ाफ़धइल / Guard File. आदेशधिपसधर / BY ORDER, / / TRUE COPY / / सहधयक रनिस्ट्रधर /Assistant Registrar आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "