MR ARIHANT PATNI,PUNE V. ADCIT CIRCLE-7, PUNE

ITA 1022/PUN/2025

AI Insights

The case involved an appeal by Mr. Arihant Patni against an order from the Ld. Addl/JCIT(A)-3, Kolkata, concerning the assessment year 2022-23. The primary issue in the appeal was related to the TDS/TCS claims made by the assessee. However, before the tribunal could deliberate on the merits of the case, the assessee filed an application to withdraw the appeal. This decision to withdraw was made after the Assessing Officer addressed the assessee's concerns by allowing the TDS/TCS claims in a subsequent order under section 154 of the Income Tax Act, 1961. The tribunal, having no objections from the Departmental Representative, accepted the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836267 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Appeal Filed On: 22-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEEPAK KUMAR KEDIA
• Assessee Lawyers: KIRAN B SANMANE
• Keywords: TDS
• Section: 154

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.1022/PUN/2025 Assessment year : 2022-23 Mr. Arihant Patni S.No.1A, F-1, Irani Market Compound, Yerwada, Pune – 411006 Vs. Asst./Dy.CIT, Circle 7, Pune PAN: AGUPP5917H (Appellant) (Respondent) Assessee by : Shri Kiran B Sanmane Department by : Shri Deepak Kumar Kedia, JCIT (through virtual) Date of hearing : 11-02-2026 Date of pronouncement : 11-02-2026 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 28.02.2025 of the Ld. Addl / JCIT(A)-3, Kolkata relating to assessment year 2022- 23. 2. The Ld. Counsel for the assessee at the outset filed an application seeking withdrawal of the appeal on the ground that the Assessing Officer has already allowed the TDS / TCS claim made by the assessee in the order passed u/s 154 of the Income Tax Act, 1961 and thus, the grievance of the assessee has been addressed. In absence of any objection from the side of the Ld. DR, the Printed from counselvise.com 2 ITA No.1022/PUN/2025 application of the assessee seeking withdrawal of the appeal is allowed and the appeal of the assessee is dismissed as “withdrawn”. 3. In the result, the appeal filed by the assessee is dismissed as “withdrawn”. Order pronounced in the open Court at the conclusion of hearing itself i.e. on 11th February, 2026. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 11th February, 2026 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 11.02.2026 Sr. PS/PS 2 Draft placed before author 11.02.2026 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Office Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "