DIPAL NIRANJANBHAI OZA,VADODRARA vs. DCIT, CIRCLE-4(2), VADODARA

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ITA 780/AHD/2018Status: DisposedITAT Ahmedabad29 November 2019AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(A) under section 271(1)(c) r.w.s. 274 of the Income Tax Act. The assessee subsequently moved an application for withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to the smallness of the amount and high litigation cost.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 274

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Appellant: Shri Sanjay R Shah, AR
For Respondent: Shri L. P. Jain, Sr. D.R
Hearing: 29.11.2019

Appellant by : Shri Sanjay R Shah, AR Respondent by : Shri L. P. Jain, Sr. D.R. Date of Hearing 29.11.2019 29.11.2019 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 19.12.2017 passed by the Commissioner of Income Tax (Appeals) – 4, Vadodara under section 271(1)(c) r.w.s. 274 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 18.03.2016 passed by the DCIT, Circle-4(2), Vadodara for Assessment Year 2013-14.

2.

When the matter was taken up for hearing Ld. Counsel Shri Sanjay R. Shah on behalf of the assessee moved an application for withdrawal of Dipal Niranjabhai Oza vs. DC IT Asst.Year –2013-14 - 2 - the appeal for the reason os smallness of amount and heavy litigation cost which the assessee cannot afford.

3.

The prayer of the assessee for withdrawal of appeal is accepted.

4.

In the result, appeal of the assessee is dismissed as withdrawn. This Order pronounced in Open Court on 29/11/2019 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/11/2019 TANMAY, Sr. PS TRUE COPY आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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