Nutan Shikshan Prasarak Mandal Ghodgaon, Jalgaon V. The Commissioner of Income Tax (Exemption), Pune

ITA 725/PUN/2023

AI Insights

The case involves Nutan Shikshan Prasarak Mandal Ghodgaon, the appellant, who inadvertently filed a second appeal against the same order of the Commissioner of Income Tax (Exemption), Pune, which had already been addressed in a prior appeal (ITA 645/PUN/2023). The appellant, through a written application, sought to withdraw the current appeal. The Departmental Representative supported the dismissal of the appeal as not maintainable rather than allowing for withdrawal. The tribunal, after considering the circumstances, decided to dismiss the appeal as not maintainable, citing the prior adjudication on the same matter.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136202 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-08-2023
• Assessment Year: misc
• Appeal Filed On: 18-06-2023
• Other Referred Cases: ITA 645/PUN/2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ ITAT-Pune Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “A” BENCH, PUNE BEFORE HON’BLE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.725/PUN/2023 Nutan Shikshan Prasarak Mandal Ghodgaon, Ghodgaon Tal Chopda, Dist Jalgaon – 425107. PAN: AACTN 1905 F . . . . . . .अपीलार्थी / Appellant बनाम / V/s The Commissioner of Income Tax (Exemption), Pune . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Smt Deepa Khare Revenue by : Shri Keyur Patel स ु नवाई की तारीख / Date of conclusive Hearing : 22/08/2023 घोषणा की तारीख / Date of Pronouncement : 01/09/2023 आदेश / ORDER PER G. D. PADMAHSHALI; This appeal is directed against the order of Commissioner of Income Tax (Exemption), Pune [‘CIT(E)’ in short] passed u/s 12AB of the Income-tax Act, 1961 [‘the Act’ in short] vide DIN & order No. ITBA/EXM/F/EXM45/2022-23/105152969(1) dt. 28/03/2023. [‘Impugned Order’ in short] 2. Ld. AR Ms Khare candidly submitted that, first appeal of the assessee instituted against impugned order was disposed of by the Co-ordinate bench in ITA 645/PUN/2023 dt. 10/07/2023. Inadvertently, second appeal against Nutan Shikshan Prasarak Mandal Ghodgaon ITA No.725/PUN/2023 ITAT-Pune Page 2 of 2 same impugned order got instituted, for the reason the assessee tenders a written application dt. 21/08/2023 thereby seeks to withdraw the present appeal. The Ld. DR solidifying the fact prayed for dismissal of appeal as not maintainable rather allowing for withdrawal. 3. Parties heard and case records perused. 4. Albeit inadvertently but admittedly twin appeals against the impugned order were instituted by the assessee, and as such subject matter of appeal is already adjudicated vide ITA 645/PUN/2023, thus the grievance between the parties has been settled. In this facts and circumstance, even without the application for withdrawal, in our considered view the present appeal is forbidden by law and proscribed for adjudication, therefore we deem it fit to dismiss as not-maintainable, ergo we order accordingly. 5. In result, the appeal is DISMISSED as not MAINTAINABLE. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Friday, 01 st day of September, 2023. -S/d- -S/d- S. S.VISWANETHRA RAVI G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; दिन ांक / Dated : 01st day of September, 2023. आदेशकी प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr.CIT(Exemption),Pune 4. The CIT Concerned, Pune 5. DR, ITAT, Pune Bench ‘A’, Pune 6.ग र्डफ़ इल / Guard File. आिेश नुस र / By Order वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्य य दिकरण, पुणे / ITAT, Pune.