AMRAPALI DESING STUDUO,SITAPURA INDUSTRIAL AREA, JAIPUR vs. PCIT (CENTRAL), JAIPUR, JEEVAN NIDHI-LIC BUILDING, JAIPUR

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” BENCH, JAIPUR BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No. 207/JPR/2026 (Assessment Year: 2019-20) Amrapali Design Studio Vs. PCIT, F-63 Gem and Jewellery Central Zone, Sitapura Industrial Jaipur 4th Floor, Jeevan Nidhi-2, Area, Jaipur LIC Building Jaipur �थायीलेखासं./जीआइआरसं./PAN/GIR No: AALFA 4466 B Appellant .. Respondent Appellant by : Sh. Mukesh Soni, CA Respondent by : Sh. Ananad Swaroop, CIT Date of Hearing 21.07.2026 Date of Pronouncement 21.07.2026 O R D E R Per Annapurna Gupta, Accountant Member: The present appeal has been filed by the assessee, against the order passed by the PCIT (Central) Jaipur, under Section 263 of the Income Tax Act, 1961, (hereinafter referred to “Act”).

2 ITA No. 207/JPR/2026 Amarpali Design Studio 2. During the course of hearing before us, learned counsel for the assessee filed an application in writing seeking withdrawal of the appeal. The contents of the application read as under:-

APPLICATION FOR WITHDRAWAL OF THE CAPTIONED APPEAL May it please Your Honours, The Appellant most respectfully submits as under: 1. The present appeal has been filed by the Appellant against the order u/s 263 of the Act, passed by the Ld. PCIT (Central). Jaipur, dated 25.03.2025, for the Assessment Year 2019-20. 2. Subsequent to the filing of the present appeal, a fresh de novo assessment order has been passed by the Ld. AO on 25.03.2026 u/s 153C r.w.s. 263 of the Income Tax Act, 1961. 3. A copy of the aforementioned de novo assessment order is enclosed herewith for the ready reference of this Hon'ble Bench as Annexure-A 4. In view of the fact that a fresh assessment order has now been framed and the claim of the Appellant regarding the issue raised in the present appeal is accepted. Thus, the present appeal has become academic and accordingly, it is requested to be withdrawn. 5.It is to mention that the original assessment proceedings and the consequential assessment order dated 29.03.2023, are already sub-judice before the Hon'ble Rajasthan High Court. 3. Ld. DR had no objection to the withdrawal of appeal by the assessee. In view of the above the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21.07.2026

Sd/- Sd/- (T. R. Senthil Kumar) (Annapurna Gupta) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 21.07.2026

3 ITA No. 207/JPR/2026 Amarpali Design Studio Mittali, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT By Order, Asst. Registrar ITAT, Jaipur