SMT. JAYSHRIBEN AMARISHBHAI JAGARIA,AHMEDABAD vs. ITO, WARD-5(2)(1), AHMEDABAD

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ITA 2797/AHD/2017Status: DisposedITAT Ahmedabad23 January 2020AY 2010-112 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 allowed the assessee's request to withdraw the appeal. This was done to avoid multiplicity of litigation as a similar appeal was already pending.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) which rejected a rectification application. The assessee had also filed a separate appeal against the original assessment order.

What were the issues?

Whether the appeal should be withdrawn to avoid multiplicity of litigation when a related appeal is already pending.

Which sections of the Income-tax Act were involved?

Section 154,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD - BENCH ‘C’

Before: SHRI RAJPAL YADAV, VICE- & SHRI WASEEM AHMED

For Respondent: Shri L.P. Jain, Sr.DR, Shri Dhrunal Bhatt (Withdrawal
Hearing: 23/01/2020Pronounced: 23/01/2020

सुनवाई क� तार�ख/Date of Hearing : 23/01/2020 घोषणा क� तार�ख /Date of Pronouncement: 23/01/2020 आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER:

Present appeal is filed by the assessee against the order ld.CIT(A)-5 dated 1.9.2017 passed for the assessment year 2010-11 for rejecting rectification application moved by the assessee.

2.

At the time of hearing, the ld.ounsel for the assessee moved an application dated 22.01.2020 pleading that the assessee wants to withdraw this appeal. The contents of the application read as under:

“Assessee had filed above appeal against the order passed by the AO u/s.154. Since the assessee is already in appeal against the original order passed u/s 147 r.w.s. 144 in its appeal

No.2456/Ahd/2017 which is before “B” Bench, the assessee withdraws this appeal to avoid multiplicity of litigation.”

3.

In view of the above request of the assessee, we dismiss the appeal of the assessee, as withdrawn.

Order pronounced in the Court on 23rd January, 2020 at Ahmedabad.

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