MENA MANI INDUSTRIES LD. (EARLIER KNOWN AS ANAR INDUSTRIES LTD.),AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

PDF · subscribers
ITA 2112/AHD/2024Status: DisposedITAT Ahmedabad23 July 2025AY 2017-18Bench: SHRI T.R. SENTHIL KUMAR (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged the assessee's request to withdraw the appeal and the Departmental Representative's no-objection. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the PCIT under Section 263 of the Income Tax Act for Assessment Year 2017-18. Subsequently, the assessee was granted relief in a consequential order under Section 147 read with Section 263 and requested to withdraw the present appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn given that the assessee has received relief in a subsequent order and has requested withdrawal.

Which sections of the Income-tax Act were involved?

Section 263,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD

Before: SHRI T.R. SENTHIL KUMAR & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Kushal Fofaria, AR
For Respondent: Shri Alpesh Parmar, CIT(DR)
Hearing: 21.07.2025Pronounced: 23.07.2025

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

1.

This appeal is filed by the Assessee against order dated 29.03.2024 passed by the PCIT, Ahamedabad-1 under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year 2017-18.

2.

During the course of hearing, the Ld. AR of the assessee submitted that the assessee does not want to pursue this appeal as relief has been Assessment Year: 2017-18 Mena Mani Industries Ltd. (Earlier known as Anar Industries Ltd.) vs. PCIT Page 2 of 2 allowed to the assessee in consequential order passed under Section 147 read with Section 263 of the Act dated 13.01.2025. A request from the assessee vide e-mail communication dated 19th July, 2025, seeking permission to withdraw the present appeal, has been filed.

3.

The Ld. Departmental Representative has no objection for withdrawal of the assessee’s appeal.

4.

In view of the withdrawal request of the assessee, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal filed by the assessee is dismissed.

Order pronounced in the open Court on this 23rd July, 2025.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →