What did the Tribunal hold?

The tribunal noted the assessee's submission that they did not want to proceed with the appeal. Consequently, the appeal was withdrawn by the assessee.

The assessee filed an appeal against the order of the CIT(A) for the Assessment Year 2011-12. The assessee's counsel informed the tribunal that the client did not wish to proceed with the matter.

What were the issues?

Whether the assessee wished to withdraw their appeal before the tribunal.

Gspc Gas Company Limited vs DCIT | ITAT Ahmedabad 2019

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Appellant: Shri Bandish Soparkar, A.R

For Respondent: Shri N. R. Soni, Sr. D.R

Hearing: 25/01/2019Pronounced: 30/01/2019

PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is against the order dated 23.02.2017 passed by the Commissioner of Income Tax (Appeals)-7, Ahmedabad arising out of the order dated 31.01.2014 for the Assessment Year 2011-12 passed by the DCIT, Gandhinagar Circle, Gandhinagar under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “The Act”).

At the outset, Learned Counsel appearing for the assessee has submitted before us that his client does not want to proceed with the matter.

- 2 - ITA No.1138/Ahd/2017 GSPC Gas Company Ltd. vs. DCIT Asst.Year – 2011-12

In view of the submission made by the assessee’s counsel, appeal is withdrawn as not pressed.

In the result, assessee’s appeal is dismissed as withdrawn. This Order pronounced in Open Court on 30/01/2019

Sd/- Sd/- ( WASEEM AHMED ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 30/01/2019 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)-7, Ahmedabad. �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 28.01.2019 2. Date on which the typed draft is placed before the Dictating Member 29/01/2019 3. Other Member…………. 4. Date on which the approved draft comes to the Sr.P.S./P.S ……………… 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………………

GSPC GAS COMPANY LIMITED,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR CIRCLE, GANDHINAGAR

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