SHRI NARANBHAI ANANDBHAI NAKUM,JAMNAGAR vs. THE PR. CIT-1, JAMANAGAR, JAMNAGAR

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ITA 218/RJT/2025Status: DisposedITAT Rajkot03 August 2026AY 2021-222 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income-tax under section 263. The appeal was filed with a delay of three days, which was condoned by the tribunal. At the time of hearing, the assessee expressed a desire to withdraw the appeal.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal. The primary issue was the assessee's request to withdraw the appeal filed against a section 263 order.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. BRR Kumar & Shri Sonjoy Sarma

For Appellant: Shri Dhinal Shah, Ld. AR
For Respondent: Shri Ram Tiwari, Ld. CIT(DR)
Hearing: 29/07/2026Pronounced: 03/08/2026

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before Dr. BRR Kumar, Vice President And Shri Sonjoy Sarma, Judicial Member

आयकर अपील सं./ITA No. 218/RJT/2025 [ �नधा�रण वष�/Assessment Year: 2021-22 ] Naranbhai Anandbhai Nakum The Principal Commissioner of Plot no. 3149, GIDC, C-road, phase- Income Tax - 1, Vs. iii, Dared, Udyognagar Jamnagar- Aaykar Bhawan, Near Subhash 361004 Bridge, Jamnagar - Rajkot Gujarat Highway, Jamnagar-361001, Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAGPN1215N (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Dhinal Shah, Ld. AR Respondent by : Shri Ram Tiwari, Ld. CIT(DR) Date of Hearing : 29/07/2026 Date of Pronouncement : 03/08/2026

:: ORDER :: Per, Shri Sonjoy Sarma, JM: The instant appeal has been filed by the assessee against the order passed by the Ld. Principal Commissioner of Income-tax [hereinafter referred to as “Ld.PCIT”] under section 263 of the Income-tax Act, 1961, [hereinafter referred to as “the Act”] dated 28.01.2025, whereby the Assessing Officer was directed to frame the assessment afresh in respect of the assessment completed under section 143(3) of the Act dated 21.12.2022.

ITA No. 218/RJT/2025 Naranbhai A. Nakum 02. At the outset, it is noticed that there is a delay of three days in filing the present appeal. The assessee has filed an application seeking condonation of delay, explaining the reasons for the same. we, after considering the submissions of the Ld. AR and the Ld. DR, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed period. Accordingly, the delay of three days is condoned and the appeal is admitted for adjudication.

3.

At the time of hearing, the Ld. AR submitted that the assessee does not wish to press the present appeal and sought permission to withdraw the same. The Ld. DR did not raise any serious objection to the said request.

4.

We, after hearing the rival submissions, we permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.

5.

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

Order pronounced in the open court on this 3rd day of August, 2026.

Sd/- Sd/- [ Dr. BRR Kumar] [ Shri Sonjoy Sarma ] Vice President Judicial Member राजकोट/Rajkot िदनांक/ Date: 03/08/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, Rajkot 6. Guard File By order //True Copy// Sr. Private Secretary ITAT, Rajkot

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