What did the Tribunal hold?

The Tribunal granted the assessee's prayer to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) concerning AY 2011-12. At the time of hearing, the assessee's counsel requested permission to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal before the Tribunal.

Shri Suresh Dahyabhai Patel vs DCIT | ITAT Ahmedabad 2019

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

For Respondent: Shri B. L. Meena, Sr.D.R

आदेश/O R D E R

PER PRADIP KUMAR KEDIA - AM:

The captioned appeal has been filed at the instance of the Assessee against the order of the CIT(A)-3, Ahmedabad (‘CIT(A)’ in short), dated 26.03.2015 arising in the assessment order dated 31.01.2014 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2011-12.

At the time of hearing, learned counsel for the assessee informed orally that the assessee seeks permission to withdraw the captioned

ITA No. 913/Ahd/17 [Shri Suresh D. Patel vs. DC IT] A.Y. 2011-12 - 2 - appeal, for which Ld. Departmental Representative for the Revenue has not objected. Accordingly, we are granting the prayer for withdrawal of appeal by the assessee. Thus, we dismiss the appeal of the assessee as having been ‘withdrawn’.

In the result, the appeal of the assessee is dismissed as withdrawn.

This Order pronounced in Open Court on 11/02/2019

Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 11/02/2019 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

SHRI SURESH DAHYABHAI PATEL,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments