SAYYAD KHARMAMMAD SAYYAD SALEMAHAMMAD,NANDED V. INCOME TAX OFFICER WARD-2, NANDED

ITA 2865/PUN/2025

AI Insights

The case involves an appeal by Sayyad Khairmammad Sayyad Salemahammad against an order from the Commissioner of Income Tax (Appeals)/NFAC, Delhi, which confirmed a penalty under section 271AAC(1) of the Income Tax Act, 1961 for the Assessment Year 2017-18. The assessee had filed two appeals against the same order, one manually and another through the e-filing portal. The manual appeal was subsequently withdrawn, leading to the dismissal of the instant appeal as infructuous.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828592 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Pune
• Assessment Year: misc
• Appeal Filed On: 27-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MADHAN THIRMANPALLI
• Assessee Lawyers: DEEPA KHARE

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.2865/PUN/2025 (Assessment Year 2017-2018) Sayyad Khairmammad Sayyad Salemahammad, Sahara Enterprises & Home Applicances, Nagar palika Shop No.3, Near Post Office, Kinwat-431804 PAN : BOCPS 9753 R vs. ITO, Ward-2, Nanded (Appellant) (Respondent) For Assessee : Smt. Deepa Khare, Advocate For Revenue : Shri Madhan Thirmanpalli, Addl.CIT Date of Hearing : 12.01.2026 Date of Pronouncement : 13.01.2026 ORDER PER : MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”], dated 10/09/2025 passed under section 250 of the Income Tax Act, 1961 (“Act”) which is arising from the order passed u/s. 271AAC(1) of the Act dated 01/03/2024 for the Assessment Year (AY) 2017-18. 2. At the outset, learned counsel for the assessee submitted that assessee has filed two appeals against the same Printed from counselvise.com 2 ITA.No.2865/PUN./2025 (Sayyad Khairmammad Sayyad Salemahammad) impugned order dated 10/09/2025, one in physical mode and another through e-filing portal. The present appeal has been filed manually and the e-filed appeal appears at ITA No. 2771/PUN/2025. He further submitted that the appeal against the quantum addition has recently been decided by the Ld.CIT(A) against the assessee and the assessee is going to file appeal before this Tribunal. He, therefore, requested for withdrawal of the instant appeal. 3. Ld. Departmental Representative (DR) did not oppose. 4. We have heard rival contentions and perused the records placed before us. We note that assessee has filed two appeals against the order of Ld.CIT(A) u/s. 250 of the Act for A.Y. 2017-18, dated 10/09/2025 confirming penalty u/s. 271AAC(1) of the Act. The assessee has filed the appeals against the impugned order manually as well as physically. Considering the prayer made by the learned counsel for the assessee, we hereby dismiss the instant appeal which is manually filed. 5. In the result, appeal of the assessee is dismissed as infructuous. Order pronounced in the open Court on 13.01.2026 Sd/- Sd/- [ASTHA CHANDRA] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 13th January, 2026 Printed from counselvise.com 3 ITA.No.2865/PUN./2025 (Sayyad Khairmammad Sayyad Salemahammad) vr/- Copy to 1. The appellant 2. The respondent 3. The Ld. PCIT concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Assistant Registrar, ITAT, Pune. Printed from counselvise.com "