TGB BANQUEST AND HOTELS LIMITED,AHMEDABAD vs. THE ACIT, TDS CIRCLE, AHMEDABAD

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ITA 1167/AHD/2019Status: DisposedITAT Ahmedabad21 September 2021AY 2012-132 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 assessee's counsel requested to withdraw the appeals filed before the tribunal. The Revenue did not object to this request. Consequently, the tribunal accepted the assessee's request and dismissed the appeals.

What were the facts?

The assessee, TGB Banquets and Hotels Ltd., filed five appeals before the ITAT for assessment years 2012-13 to 2016-17. These appeals arose from an order passed by the CIT(A) under section 272A(2)(g) of the Income Tax Act.

What were the issues?

The primary issue was whether the appeals filed by the assessee should be allowed to be withdrawn. The tribunal considered the request for withdrawal and the absence of objection from the revenue.

Which sections of the Income-tax Act were involved?

Section 272A(2)(g)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Respondent: Shri Purshottam Kumar, Sr. D.R

Revenue by: Shri Purshottam Kumar, Sr. D.R. Assessee by: Withdrawal Application Date of hearing : 16-09-2021 Date of pronouncement : 21-09-2021 आदेश/ORDER PER BENCH:- The assessee has filed five appeals for A.Y. 2012-13 to 2016-17, arise from order of the CIT(A)-8, Ahmedabad dated 13-06-2019, in proceedings under section 272A(2)(g) of the Income Tax Act, 1961; in short “the Act”.

2.

At the time of hearing, ld. counsel for the assessee has requested to withdraw the appeals filed. The Revenue is fair enough in not objecting to the same. We therefore accept assessee’s request for withdrawing the appeals filed.

5.

In the result, all the five appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 21-09-2021

Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 21/09/2021 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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