ITO, WARD-7(2)(2), AHMEDABAD vs. SHRI HARESHBHAI DASARTHBHAI TRIVEDI, AHMEDABAD

PDF · subscribers
ITA 108/AHD/2018Status: DisposedITAT Ahmedabad26 July 2019AY 2013-142 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal filed by the Department. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Assessing Officer filed an appeal against the order of the CIT(A) for the assessment year 2013-14. The Department later sought permission to withdraw the appeal.

What were the issues?

The primary issue was whether the Department's request to withdraw the appeal should be granted.

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

Per Pramod Kumar, Vice President :

1.

By way of this appeal, the Assessing Officer has challenged correctness of the order dated 6th October 2017 passed by the learned CIT(A)-7, Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2013-14.

2.

At the time of hearing before us, learned Departmental Representative submitted that the Department has filed a letter dated 23.01.2019 seeking permission for withdrawal of appeal in view of CBDT Circular No.3/2018 dated 11.07.2018. The said letter is placed on record. He accordingly pleaded that appeal filed by the Revenue may be dismissed as withdrawn. In view of these facts, we allow the withdrawal of the appeal filed by the Department, and, accordingly, appeal is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →