What did the Tribunal hold?

The tribunal noted the assessee's instruction not to proceed and consequently dismissed the appeal. The appeal was dismissed as not pressed and also as withdrawn.

The assessee filed an appeal against an assessment order. During the hearing, the assessee's representative stated they had instructions not to proceed with the matter.

What were the issues?

Whether the appeal should be proceeded with when the assessee provides instructions not to press the matter.

M/S. Shakun Polymers Limited… vs The Addl. CIT, Range-4, Baroda | ITAT Ahmedabad 2019

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI AMARJIT SINGH&

For Appellant: Shri Sanjay R. Shah, A.R

For Respondent: Shri Vinod Tanwani, Sr.D.R

Hearing: 04/03/2019Pronounced: 04/03/2019

PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is against the order dated 16.10.2014 passed by the Commissioner of Income Tax (Appeals)-III, Baroda arising out of the assessment order dated 19.02.2014 passed by the ACIT, Range - 4, Baroda under section (u/s) 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “The Act”) for the Assessment Year 2011-12.

At the time of hearing of the appeal, the Learned representative of the assessee submitted before us that he has instruction not to proceed with the matter. Copy of such instruction letter dated 28.02.2019 issued by the assessee has also been handed over to us.

- 2 - ITA No.3456/Ahd/2014 Shakun Polymers ltd. vs ACIT Asst.Year – 2011-12

In that view of the matter the appeal preferred by the assessee is dismissed as not pressed.

In the result, appeal filed by the assessee is dismissed as withdrawn. This Order pronounced in Open Court on 04/03/2019

Sd/- Sd/- ( AMARJIT SINGH ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 04/03/2019 Priti Yadav, Sr.PS 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)-III, Baroda. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad

Date of dictation 04/03/2019 (Dictation Pages 1) 2. Date on which the typed draft is placed before the Dictating Member 04/03/2019 3. Other Member…………. 4. Date on which the approved draft comes to the Sr.P.S./P.S 04/03/2019 5. Date on which the fair order is placed before the Dictating Member for pronouncement… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 7. Date on which the file goes to the Bench Clerk………………… 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

M/S. SHAKUN POLYMERS LIMITED,BARODA vs. THE ADDL. CIT, RANGE-4, BARODA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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