RAJNIKANT VAGHELA,RAJKOT vs. INCOME TAX OFFICER, WARD -1(2)(1), RAJKOT

ITA 586/RJT/2025Status: HeardITAT Rajkot05 October 2026AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submissions of both parties. The assessee's Authorized Representative (AR) indicated that the assessee did not wish to proceed with the appeal. The Senior Departmental Representative (Sr. DR) for the revenue did not object to the withdrawal. Consequently, the Tribunal, after hearing both sides and considering the assessee's prayer, dismissed the appeal as withdrawn. The operative direction was to dismiss the appeal. No specific issue was left undecided; the decision was based on the assessee's request for withdrawal.

What were the facts?

The assessee, Rajnikant Vaghela, filed an appeal against the order dated 08.07.2025 passed by the Commissioner of Income Tax (Appeals). The appeal pertains to Assessment Year 2013-14. During the hearing on 05/10/2026, the assessee's Authorized Representative (AR) stated that the assessee did not wish to pursue the appeal. The Department's Senior Departmental Representative (Sr. DR) raised no objection to the withdrawal of the appeal. The Tribunal considered the submissions of both parties and the prayer made by the assessee's AR.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the assessee's submission that they do not wish to pursue it. (Question of procedure) Assessee's Contention: The assessee, through their Ld. AR, fairly stated that they do not wish to pursue the instant appeal. Revenue's Contention: The Ld. Sr. DR did not raise any objection if the appeal was withdrawn.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Vimal Desai, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 05/10/2026Pronounced: 05/10/2026

Per, Shri Sonjoy Sarma, JM: This appeal filed by the assessee against the order dated 08.07.2025 passed by the Commissioner of Income Tax (Appeals), relating to Assessment Year 2013-14. 2. At the time of hearing, the Ld. AR fairly stated that assessee does not lay to praise the instant appeal.

3.

On the other hand, Ld. DR has not raise any objection if the appeal is withdrawn. Rajnikant Vaghela v. ITO

4.

We after hearing the submission of both the part

The order continues below.

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