ITAT Dismisses Duplicate Appeal as Withdrawn After Assessee Confirms Earlier Filing:

Mauli Vidhyapeeth Kaij filed an appeal before the Tribunal for Assessment Year 2022–23 against the order dated December 23, 2025, passed by the ACIT arising from an intimation dated September 22, 2023, issued under Section 143(1)(a) of the Income Tax Act, 1961.

During the hearing, the assessee’s authorised representative filed an application seeking withdrawal of the appeal, stating that it had been filed incorrectly as a duplicate. The assessee submitted that an earlier appeal, numbered ITA No. 979/PUN/2026, had already been e-filed on December 23, 2025, and was scheduled for hearing on December 7, 2026.

The Tribunal noted the assessee’s request to withdraw the appeal on the ground that the same matter was already covered by an earlier appeal pending before it. The Departmental Representative did not oppose the withdrawal application.

Accordingly, the Tribunal accepted the assessee’s request and dismissed ITA No. 1076/PUN/2026 as withdrawn.