What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as having been withdrawn by the assessee.

The assessee filed an appeal against the assessment order for the assessment year 2010-11. The assessee later sought permission to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

Inject Care Parenterals Pvt… vs DCIT | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR

For Appellant: Shri Jimi Patel, A.R, Shri James Kurian, Sr. D.R

PER PRADIP KUMAR KEDIA - AM:

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-2, Ahmedabad (‘CIT(A)’ in short), dated 23.08.2016 arising in the assessment order dated 15.03.2013 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning assessment year 2010-11.

ITA No. 2678/Ahd/16 [Inject Care Parenterals Pvt. Ltd. vs. DCIT] - 2 -

The assessee seeks permission vide its written representation to withdraw the captioned appeal of the assessee, for which Ld. Departmental Representative for the Revenue has not objected. Accordingly, we are granting the prayer for withdrawal of appeal by the assessee. Thus, we dismiss the appeal of the assessee as having been ‘withdrawn’.

In the result, the appeal of the assessee is dismissed as withdrawn.

This Order pronounced in Open Court on 21/08/2018

Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 21/08/2018 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

INJECT CARE PARENTERALS PVT. LTD.,VAPI vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD

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