SHRI RAJENDRA MANUBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-5(2)(3), AHMEDABAD

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ITA 293/AHD/2020Status: DisposedITAT Ahmedabad31 August 2022AY 2011-122 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's counsel did not wish to proceed with the appeal given the circumstances. The Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which rejected the maintainability of proceedings but granted relief on merits. The Revenue did not file an appeal against the CIT(A)'s order.

What were the issues?

The maintainability of reassessment proceedings and the merits of the assessment were the underlying issues, but the appeal was withdrawn before adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Appellant: Ms. Nupur Shah, A.R
For Respondent: Shri Rakesh Jha, Sr. DR
Hearing: 24.08.2022Pronounced: 31.08.2022

The instant appeal filed by the assessee is directed against the order dated 06.02.2020 passed by the Commissioner of Income Tax (Appeals)-5, Ahmedabad arising out of the order dated 28.12.2018 passed by the ITO, Ward-5(2)(3), Ahmedabad under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2011-12.

2.

The assessee has come up in appeal against the order passed by the Ld. CIT(A)-5, Ahmedabad whereby and whereunder the ground of maintainability of the proceeding challenged by the assessee has been rejected though finally on merit relief has been granted.

3.

The Ld. DR submitted before us on instruction that no appeal has been preferred against the said order passed by the Ld. CIT(A) by the Revenue before us.

Shri Rajendra Manubhai Patel vs. ITO Asst.Year –2011-12 - 2 -

4.

In that view of the matter the Ld. Counsel appearing for the assessee does not want to proceed with the instant appeal.

5.

Having regard to the facts and circumstances of the case we, therefore, dismiss the appeal as withdrawn.

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