GORAJ INSRASTRUCTURE PRIVATE LIMITED,AHMEDABAD vs. THE PCIT, AHMEDABAD -1, AHMEDABAD

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ITA 805/AHD/2025Status: DisposedITAT Ahmedabad23 September 2025AY 2020-21Bench: Shri Sanjay Garg (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)2 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?

Due to the subsequent acceptance of their returned income, the assessee requested to withdraw the appeal. The Ld. Departmental Representative had no objection, and the Tribunal consequently granted permission and dismissed the appeal as withdrawn.

What were the facts?

Goraj Infrastructure Pvt.Ltd. appealed against a PCIT order dated 26/03/2025, passed under Section 263 of the Income Tax Act for AY 2020-21. During the appeal process, the assessee received an order under Section 143(3) read with Section 263, where their returned income was accepted without further additions.

What were the issues?

Whether an appeal challenging a Section 263 order should be allowed to be withdrawn by the assessee after their returned income was accepted in a subsequent order under Section 143(3) read with Section 263.

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, “A” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Jaimin Shah, A.R
Hearing: 18/09/2025Pronounced: 23/09/2025

"ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं / Year : 2020-21 Goraj Infrastructure Pvt.Ltd. The PCIT बनाम/ 4-5, Sigma Corporate Park Ahmedabad-1 v/s. Nr.Mann Party Plot Ahmedabad-380 015 Bodakdev Ahmedabad – 380 054 "थायी लेखा सं./PAN: AAECN 8464 C (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee by : Shri Jaimin Shah, A.R. Revenue by : Shri Alpesh Parmar, CIT-DR सुनवाई की तारीख/Date of Hearing : 18/09/2025 घोषणा की तारीख /Date of Pronouncement: 23/09/2025 आदेश/O R D E R

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order of the Office of the Principal Commissioner of Income Tax, PCIT, Ahmedabad-1 [hereinafter referred to as ‘PCIT’] dated 26/03/2025 passed u/s.263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2020-21.

2.

A request letter dated 18th September-2025 of the Ld.AR for the assessee, has been placed on the file, wherein it is stated that on 17/09/2025 night, assessee has received an order u/s.143(3) r.w.s.263 of the Income Tax Goraj Infrastructure Pvt.Ltd. vs. The PCIT, Ahmedabad-1 Asst.Year : 2020-21 Act, 1961 and the assessee’s returned income has been accepted without making any further addition. Therefore, the assessee seeks permission to withdraw the captioned appeal. The Ld. Departmental Representative for the Revenue did not express any objection in this regard. Accordingly, the prayer of the assessee for withdrawal is accepted.

In the result, the appeal of the assessee is dismissed as withdrawn. 3. Order pronounced in the Open Court on 23/09/2025. ( Narendra Prasad Sinha ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 23 /09/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :

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