INCOME TAX OFFICER, AAYKAR BHWAN VEJALPUR vs. PRAVINBHAI PRAJAPATI, AHMEDABAD

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ITA 1502/AHD/2024Status: DisposedITAT Ahmedabad30 January 2025AY 2017-18Bench: Ms. SUCHITRA KAMBLE (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)1 pages

In favour of the Revenue: the Revenue's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Revenue requested to withdraw the appeal in accordance with CBDT guidelines due to the low tax effect. The Tribunal allowed the appeal to be withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the National Faceless Appeal Centre (NFAC). The tax effect involved in the appeal was below Rs. 60 Lacs.

What were the issues?

Whether the appeal can be withdrawn by the Revenue due to low tax effect as per CBDT guidelines.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: Ms. SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Hardik Vora, Advocate, Shri Kavan Limbasiya, Sr. DR
For Respondent: Shri Kavan Limbasiya, Sr. DR
Hearing: 30/01/2025

This appeal is filed by the Revenue against the order of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), dated 16.07.2024 for the Assessment Year 2017-18.

2.

At the time of hearing of the appeal, Shri Kavan Limbasiya, Ld. Sr. DR submitted that the tax effect involved in this appeal was below Rs.60 Lacs and, therefore, the appeal was required to be withdrawn in accordance with the revised guidelines issued by the CBDT. A letter dated 17.01.2025 in this respect has also been filed by the Ld. Sr. DR alongwith a copy of the letter of the AO [ITO vs. Pravinbhai Prajapati] A.Y. 2017-18 - 2 – dated 17.01.2025 sent through email. Considering the request of the Revenue, the appeal is allowed to be withdrawn.

3.

In the result, the appeal filed by the Revenue is dismissed as withdrawn.

This Order pronounced on 30/01/2025

Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 30/01/2025 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. 3. संबं�धत आयकर आयु�त / Concerned CIT आयकर आयु�त(अपील) / The CIT(A)- 4. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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