JAIN IRRIGATION SYSTEMS LIMITED,JALGAON V. DEPUTY COMMISSIONER OF INCOME TAX, JALGAON

ITA 2264/PUN/2024

AI Insights

The case involves Jain Irrigation Systems Limited (JISL), which filed appeals against the orders of the Commissioner of Income-tax (Appeals) 13 for the Assessment Years 2014-15 and 2015-16. The appeals were filed in both online and offline modes, leading to the allocation of different ITA numbers for the same appeals. To avoid duplication, JISL requested the withdrawal of the online appeals. The Departmental Representative did not object to this withdrawal. Consequently, the Tribunal dismissed the appeals as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717687 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 29-10-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRAKASH L. PATHADE
• Assessee Lawyers: PRASHANT S

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2264 and 2265/PUN/2024 Assessment Years : 2014-15 and 2015-16 Jain Irrigation Systems Limited, Jain Plastic Park, NH No.6, Jalgaon – 425 001,Maharashtra PAN : AAACJ7163Q Vs. DCIT, Jalgaon Appellant Respondent आदेश / ORDER PER BENCH : The captioned appeals at the instance of assessee pertaining to Assessment Years 2014-15 and 2015-16 are directed against the separate orders dated 27.11.2024 of CIT(A), Pune-13 dated 02.09.2024 passed u/s.143(3) r.w.s.144C(3)(b) r.w.s.92CA(4) of the Income-tax Act, 1961. 2. Before us, assessee has filed a letter dated 13.08.2025 seeking withdrawal of the appeals filed by it. The contents of the said letter reads as under : “The Appellant humbly submits before your Hon'ble members that it has filed appeal for AY 2014-15 and AY 2015-16 before the Hon'ble Income Tax Appellate Tribunal ('ITAT'), Pune against the order passed by Learned Commissioner of Income-tax (Appeals) 13 ('CIT(A)'), dated 2 September 2024 for the said Appellant. The Appellant humbly submits that the appeals were filed in duplicate i.e., both in online and offline mode. The details of appeal filed by the Company are provided below. However, after ITA number was allocated, we observed that different ITA numbers were allocated to appeals filed physically and online. Appeal by JISL for AY 2014-15 Mode Assessment Year Bench Appeal No. Offline 2014-15 C ITA 2456/PUN/2024 Online 2014-15 A ITA 2264/PUN/2024 Appellant by : Shri Prashant S. Maheshwari Revenue by : Shri Prakash L. Pathade Date of hearing : 13.08.2025 Date of pronouncement : 13.08.2025 Printed from counselvise.com ITA Nos.2264 and 2265/PUN/2024 Jain Irrigation Systems Limited 2 Appeal by JISL for AY 2015-16 Mode Assessment Year Bench Appeal No. Offline 2015-16 C ITA 2457/PUN/2024 Online 2015-16 A ITA 2265/PUN/2024 Accordingly, JISL respectfully seeks to withdraw the online appeal bearing ITA No. 2264/PUN/2024 and ITA 2265/PUN/2024 to avoid duplication. The Appellant further submits that it has also submitted application for clubbing of appeals filed by it and the revenue for AY 2014-15 to AY 2016-17 respectively on 23 January 2025. Copy of the same is attached as Annexure 1, Annexure 2 and Annexure 3. Pursuant to the above application and Appellant's request for withdrawal of the appeal filed online for AY 2016-17 i.e. ITA 2278/PUN/2024, the order was passed by Your Honour allowing the withdrawal of the online appeal filed for AY 2016-17. Copy of the order is attached as Annexure 4. PRAYER: In view of the above, the Appellant most respectfully prays to withdraw the online appeal bearing ITA No. 2264/PUN/2024 for A.Y. 2014-15 and ITA No. 2265/PUN/2024 for AY 2015-16 filed in duplicate. We request you to kindly take a note of the above and oblige.” 3. Ld. Departmental Representative has no objection for withdrawal of appeals. Therefore, both the appeals are dismissed as ‘withdrawn’. 4. In the result, both the appeals of the assessee are dismissed. Order pronounced in the open court on this 13th day of August, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 13th August, 2025. Satish Printed from counselvise.com ITA Nos.2264 and 2265/PUN/2024 Jain Irrigation Systems Limited 3 आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “C” ब\u0014च, पुणे / DR, ITAT, “C” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "