SHRI HASMUKHBHAI C. PATEL,SURAT vs. THE PR. CIT-3, SURAT

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ITA 1317/AHD/2017Status: DisposedITAT Surat04 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw their respective appeals. Consequently, both appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed two appeals against orders passed by the Principal Commissioner of Income Tax under section 263 of the Act for the assessment year 2012-13. The assessee's authorized representative requested to withdraw both appeals.

What were the issues?

The primary issue was the assessee's request to withdraw their appeals against the revisionary orders passed by the Principal Commissioner of Income Tax.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, Honble & Dr.SHRI ARJUN LAL SAINI, Honble

For Respondent: Shri O.P.Vaishnav - CIT(DR)
Hearing: 04.02.2021

Heard together (2 matters)

I.T.A No.1317 /AHD/2017
I.T.A No.1318/AHD/2017

Read from the judgment's own cause title. This page is filed under one of them.

सुनवाई की तारीख/ Date of hearing: 04.02.2021 उ�घोषणा क� तार�ख/Pronouncement on: 04.02.2021 आदेश /O R D E R PER BENCH: 1. These two appeals by the different Assessee’s are directed against the separate orders of Learned Principal Commissioner of Income Tax-3, Surat passed under section 263 of the Act dated 31.03.2017 and 30.03.2017 respectively both for the assessment year (AY) 2012-13.

H C Patel & M C Patel vs PCIT-3, Surat/ ITA No’s.1317 & 1318/AHD/2017 for A.Y. 2012-13 2. These two appeals came up hearing on 4th February 2021. The Ld.AR for the assessee Shri Dhaval Mehta submits that the assessee wants to withdraw their respective appeals, hence, he pray for withdrawal of both the appeals. On the direction of Bench, the Ld.AR for the Assessee, undertook to send his authority letter and application in writing for withdrawal of appeals during the course of the day. Registry is directed to take the same on record as and when such application is received.

3.

The ld.Departmental Representative (CIT)DR appearing for the Revenue has no objection if the appeals of assessee are dismissed as withdrawn.

4.

Considering the submissions of the Ld. AR of the assessee, the assessee’s are allowed to withdraw their appeals. Resultantly, both the appeals of the Assessee are dismissed as withdrawn. No order as to cast.

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