PIYUSH KANCHANLAL PARIKH,VADODARA vs. THE PCIT, VADODARA -1, VADODARA

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ITA 818/AHD/2024Status: DisposedITAT Ahmedabad26 March 2025AY 2013-14Bench: Shri Sanjay Garg (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal application. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax, Vadodara-1, arising out of an assessment order. The assessment was made under Section 147 read with Section 144 of the Income Tax Act, 1961, for the Assessment Year 2013-14.

What were the issues?

Whether the assessee is permitted to withdraw their appeal before the tribunal, and if the revenue's non-objection necessitates acceptance of such withdrawal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Kinjal Shah, A.R
For Respondent: Shri A.P. Singh, CIT-D.R

आदेश/ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been filed by the Assessee against the order passed by the Learned Principal Commissioner of Income Tax, Vadodara-1, (hereinafter referred to as “PCIT”) dated 29.02.2024 arising out of the assessment order passed u/s.147 r.w.s 144 of the Income Tax Act, 1961 (here- in-after referred to as “the Act”) relevant to the Assessment Year 2013-14.

2.

At the time of hearing, ld. counsel for the assessee has requested to withdraw the appeal filed vide letter dated 15th March, 2025.

3.

The Revenue is fair enough in not objecting assessee’s withdrawal application. In view of the above, we therefore accept assessee’s request for withdrawing the appeal filed.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 26-03-2025 Sd/- Sd/- (Makarand V. Mahadeokar) (Sanjay Garg) Accountant Member Judicial Member Ahmedabad : Dated 26/03/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

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

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