PURVI ANANDKUMAR PATEL,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

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ITA 122/AHD/2021Status: DisposedITAT Ahmedabad13 December 2022AY 2016-172 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?

The assessee requested to withdraw the appeal as the issue had been resolved in their favor. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal against an order passed under Section 263. However, in the subsequent assessment proceedings, the Assessing Officer accepted the assessee's contentions, and no additions were made.

What were the issues?

Whether the appeal filed against a Section 263 order is maintainable when the subsequent assessment proceedings have resolved the issue favorably for the assessee.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Ms. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Rathod, A.R
For Respondent: Shri A.P. Singh, CIT-D.R

आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:-

1.

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Ahmedabad-3, in proceeding u/s. 143(3) vide order dated 30/03/2021 passed for the assessment year 2016- 17.

Page No. 2 M/s. Purvi Anandkumar Patel vs. Principal CIT

2.

At the time of hearing, ld. counsel for the assessee submitted that the instant appeal was filed against the order u/s. 263 of the Act passed by the ld. Pr. CIT. However, in the assessment order dated 09-03-2022 passed by the Ld. Assessing Officer in the set aside proceedings, he has accepted the assessee’s contentions and no additions have been made. According, the assessee wishes to withdraw the present appeal. The Revenue is fair enough in not objecting to the same. We therefore accept assessee’s request for withdrawing the appeal filed.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 13-12-2022 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 13/12/2022 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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