SHRI JAGDISH RASIKLAL DAVE,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

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ITA 51/AHD/2021Status: DisposedITAT Ahmedabad17 June 2022AY 2015-162 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 become infructuous. The Tribunal accepted the assessee's request.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax 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 in favour of 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 “B” BENCH

Before: Shri P.M. Jagtap & Shri Siddhartha Nautiyal

For Appellant: Ms. Nupur Shah, A.R
For Respondent: Shri James Kurian, 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. Principal Commissioner of Income Tax, PCIT, Ahmedabad-1 in DIN & Order No. ITBA/REV/F/REV5/2020-21/1031661177(1) vide order dated 22/03/2021 passed for the assessment year 2015-16.

Page No. 2 Shri Jagdish Rasiklal Dave vs. Pr. CIT-1

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 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In the result, the appeal of the assessee is dismissed as withdrawn.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 17-06-2022 Sd/- Sd/- (P.M. JAGTAP) (SIDDHARTHA NAUTIYAL) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 17/06/2022 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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