BHIL EMPLOYEES WELFARE FUND NO 1,PUNE V. INCOME TAX OFFICER - WARD 9(1), PUNE

ITA 1906/PUN/2025

AI Insights

The case involves the BHIL Employees Welfare Fund No.1, which appealed against the orders of the Addl/JCIT(A), Ranchi, concerning the taxation of income at slab rates for the assessment years 2023-24 and 2024-25. Initially, the CIT(A) had remanded the matter back to the Assessing Officer to decide as per law. However, after the filing of the appeal, the appellant received an order from the Assessing Officer that aligned with their request, leading to the decision to withdraw the appeal. Both the appellant and the respondent (Income Tax Officer, Ward-9(1), Pune) agreed to the withdrawal, and the Tribunal accepted the request.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838642 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 08-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: UDOL RAJ SINGH
• Assessee Lawyers: CHANDRA SEKHARAN

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1907 and 1906/PUN/2025 Assessment Years : 2023-24 and 2024-25 BHIL Employees Welfare Fund No.1, Bajaj Auto Ltd. Complex, Mumbai-Pune, Maharashtra PAN : AAETB2070M Vs. Income Tax Officer, Ward-9(1), Pune Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeals at the instance of assessee pertaining to A.Yrs. 2023-24 and 2024-25 are directed against the separate orders dated 18.06.2025 and 11.06.2025 framed by Addl/JCIT(A), Ranchi arising out of respective Intimation Orders passed u/s. 143(1) of the Income Tax Act, 1961 (in short ‘the Act’). 2. At the time of hearing, ld. Counsel for the assessee referring to the application(s) dated 19.02.2025 filed by the assessee submitted that assessee got necessary relief before the authorities below and therefore wishes to withdraw the captioned appeals filed before this Tribunal. Contents of application commonly submitted to the appeals under consideration read as follows : Appellant by : Shri Chandrasekharan (Through virtual) Respondent by : Shri Udol Raj Singh Date of hearing : 18.02.2026 Date of pronouncement : 18.02.2026 Printed from counselvise.com ITA Nos.1907 and 1906/PUN/2025 BHIL Employees Welfare Fund No.1 2 We refer to the captioned appeal before the Hon'ble 'A' Bench which is scheduled for hearing on 22 December 2025. In this regard, we wish to submit that we had filed the aforesaid appeal since the Commissioner of Income Tax (Appeals) (\"CIT(A)\") had erred in setting aside the issue of taxation of income at slab rates and remanded the matter back to the file of the Assessing Officer to decide as per law. However, we wish to submit that post the filing of this captioned appeal, the Appellant has received an order giving effect to the order of the CIT(A) wherein the income of the assessee has been taxed at the slab rates (order giving effect is enclosed as Annexure 1). Since the Appellant has obtained the relevant relief from the Assessing Officer, It wishes to withdraw the captioned appeal. We request the Hon'ble Bench to take the Appellant's request on record. 3. Ld. Departmental Representative has no objection for withdrawal of the appeals. In view thereof, assessee’s request for withdrawal has been accepted. 4. In the result, both the appeals of the assessee are dismissed as ‘withdrawn’. Order pronounced in the open court at the time of hearing itself, i.e. on 18th February, 2026. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 18th February, 2026. Satish Printed from counselvise.com ITA Nos.1907 and 1906/PUN/2025 BHIL Employees Welfare Fund No.1 3 आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “A” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER, / True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "