KANCHANBEN DILIPBHAI AKABARI,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

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ITA 312/RJT/2025Status: DisposedITAT Rajkot22 October 2026AY 2018-192 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee's counsel stated that the assessee did not wish to press the appeal. The revenue's representative did not object to this submission. Consequently, the Tribunal treated the appeal as withdrawn. The operative direction was to treat the appeal as withdrawn, which resulted in the appeal being dismissed. No specific findings were made on the merits of the PCIT's order as the appeal was not pressed.

What were the facts?

The assessee, Kanchanben Dilipbhai Akabari, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Rajkot Bench, challenging an order dated 20.03.2025 passed by the Principal Commissioner of Income Tax (PCIT) under section 263 of the Income Tax Act, 1961. The assessment year in question is 2018-19. The appeal was listed for hearing on 22/10/2026. The assessee's authorized representative appeared before the Tribunal. The revenue was represented by the learned CIT (DR). The procedural history involves the assessee filing an appeal against the PCIT's order.

What were the issues?

1. Whether the appeal filed by the assessee against the order passed by the Ld. Principal Commissioner of Income Tax under section 263 of the Income Tax Act, 1961, for the assessment year 2018-19, is to be pressed by the assessee. Assessee's contention: The Ld. Counsel for the assessee submitted that the assessee did not wish to press this appeal. Revenue's contention: The Ld. Departmental Representative did not raise any objection to the assessee's submission.

Which sections of the Income-tax Act were involved?

Section 263

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 Viraj Kapuria, Ld. AR
For Respondent: Shri Ravinder Sindhu, Ld. CIT (DR)
Hearing: 22/10/2026

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट । In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Shri Sonjoy Sarma, Judicial Member आयकर अपील सं./ITA No.312/Rjt/2025 [ िनधा�रण वष�/Assessment Year: 2018-19 ] Kanchanben Dilipbhai Akabari, The Principal Commissioner of C/o. "Krushna House", 3rd Income Tax Appeal, Rajkot-1, Vs. Floor,B/h. Alishan Flats, Near Aayakar Bhawan, Race Course Raiya Telephone Exchange, Ring Road, Rajkot, Rajkot, Gujarat-360004 Gujarat-360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AGBPA9009L (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Viraj Kapuria, Ld. AR Respondent by : Shri Ravinder Sindhu, Ld. CIT (DR) Date of Hearing : 22/10/2026 22/10/2026 Date of Pronouncement : :: ORDER :: Per, Dr. Arjun Lal Saini, AM: The present appeal is preferred by the assessee challenging the impugned order dated 20.03.2025, passed by the Ld. Principal Commissioner of Income Tax (in brief Ld. PCIT) under section 263 of the Income Tax Act, 1961 (for short “the Act”) for the assessment year 2018-19. 2. Before us, the Ld. Counsel, on behalf of the assessee submitted that assessee did not wish to press this appeal, to which, the Ld. Departmental Representative did not raise any objection. Consequently, we treat this appeal as withdrawn.

ITA No. 312/Rjt/2025 [ AY 2018-19 ] Kanchanben Dilipbhai Akabari v. Pr. CIT

3.

In the result, assessee’s appeal is treated as dismissed.

Order is pronounced in the open Court on 22/10/2026.

Sd/- Sd/- [ Shri Sonjoy Sarma ] [ Dr. Arjun Lal Saini ] �याियक सद�य/Judicial Member लेखा सद�य/Accountant Member //True Copy// राजकोट/Rajkot िदनांक/Date: 22/10/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, RAJKOT By order 6. Guard File Private Secretary ITAT, Rajkot

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