M/S. TGB BANQUEST AND HOTELS LIMITED (FORMERLY KNOWN AS BHAGVATI BANQUETS & HOTELS LTD),AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2), AHMEDABAD

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ITA 1300/AHD/2019Status: DisposedITAT Ahmedabad17 November 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's request for withdrawal and that the Departmental Representative had no objection. Consequently, the Tribunal allowed the withdrawal of the appeals.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2014-15 and 2015-16. The assessee subsequently filed a request to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw their pending appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & Ms. MADHUMITA ROY

For Respondent: Shri Purushottam Kumar, Sr. D.R
Hearing: 08.11.2021Pronounced: 17.11.2021

PER PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER :

1.

The captioned appeals have been filed at the instance of the assessee against two separate orders of the learned CIT(A)-8, both dated 07.06.2019, arising in the Assessment Orders dated 07.12.2016 & 15.12.2017 passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 concerning A.Ys. 2014-15 & 2015- 16 respectively.

2.

At the outset, it is noticed that the assessee has submitted request vide letter dated 13.10.2021 seeking permission to withdraw the present appeals.

3.

The ld. Departmental Representative has no objection for withdrawal of the assessee’s appeals. & 1301/Ahd/2019 A.Ys. 2014-15 & 2015-16 Page 2 of 2 4. In this view of the matter, we allow the withdrawal of the appeals filed by the assessee and accordingly appeals of the assessee are dismissed as withdrawn.

In the result, appeals are dismissed. Pronounced in the open Court on this 17th 5. day of November, 2021.

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