SARABHAI HOLDINGS PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1)(3),, AHMEDABAD
What did the Tribunal hold?
The Tribunal noted the assessee's request to withdraw the appeal due to no revenue/tax impact and granted the permission. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). During the hearing, the assessee requested to withdraw the appeal as there was no tax impact due to a refund received from tax withheld in a foreign country.
What were the issues?
Whether the assessee can withdraw the appeal if there is no tax impact due to foreign tax credits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH
Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL
आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:
This appeal is filed by the Assessee as against the appellate order dated 05.12.2016 passed by the Commissioner of Income Tax (Appeals)-7, Ahmedabad, relating to the Assessment Year 2012-13.
At the outset, we noticed that the assessee vide letter dated 29.04.2025 stated that it wish to withdraw the appeal. The relevant extract of the letter is reproduced as under:
“…The Advocate for the assessee above named most respectfully begs to submit as under:- 2. That the hearing of the above appeal filed by the assessee is fixed on 30/04/2025. However, after giving effect to order of CIT(A) there is a Refund to assessee due to tax withheld in Foreign Country, and relief is granted u/s 90/90A vide effect giving order dated 18/02/2019.
3. In the circumstances, as there is no Revenue/Tax impact in the present appeal, it is kindly requested that the appellant assessee may kindly be permitted to withdraw the above appeal, and oblige…”
Thus, in view of the above submission made by the Ld. Counsel for the assessee, expressing its willingness in not proceeding the appeal, and no objection from the Ld.Sr.DR at the time of hearing the matter, the appeal preferred by the assessee is hereby dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
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