ITA No. 6143/Mum/2026

Parties Involved

Facts Summary

This is an appeal by the assessee, Schott Poonawalla Pvt. Ltd., against an order passed by the Principal Commissioner of Income Tax (PCIT), Mumbai-3 for the Assessment Year 2021-22. The assessee filed an application dated 07.09.2026 to withdraw the appeal, citing that the initial appeal was defective as the Form no 36 and Grounds of Appeal were not signed. The company had already filed a fresh appeal which was heard by the Hon'ble B Bench on 07/09/2026. The learned D.R. had no objection to the withdrawal.…

Legal Issues

• 1. Whether the appeal can be withdrawn due to procedural defects?

Judgment Outcome

Decided in favour of Assessee.

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