SHAIKH HARUN VAKARAHMED,BHILAD, VALSAD vs. INCOME TAX OFFICER WARD 1 (ERSTWHILE WARD 3), VAPI, GUJARAT

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ITA 374/SRT/2025Status: DisposedITAT Surat13 August 2025AY 2017-18Bench: Shri Sanjay Garg (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee requested to withdraw the appeal. The Departmental Representative had no objection. The request of the assessee for withdrawal was accepted.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee received a notice u/s.142(1) for set aside assessment proceedings. The assessee then requested to withdraw the present appeal to proceed with the set aside assessment.

What were the issues?

Whether the assessee's request to withdraw the appeal is to be accepted.

Which sections of the Income-tax Act were involved?

Section 250,Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: Shri Sanjay Garg & Shri Bijayananda Pruseth

For Appellant: Shri D.C. Sejpal, AR
Hearing: 12/08/2025Pronounced: 13/08/2025

Year : 2017-18 Shaikh Harun Vakarahmed The Income Tax Officer 5/10, Dhanoli बनाम/ Ward-1 (Erstwhile Ward 3) Bhilad S.O., Bhilad Vapi 396 191 v/s. Valsad – 396 105 Gujarat �थायी लेखा सं./PAN: CIPPS 2688 D (अपीलाथ�/ Appellant) (�� यथ�/ Respondent) Assessee by : Shri D.C. Sejpal, AR Revenue by : Shri Ajay Uke, Sr.DR सुनवाई की तारीख/Date of Hearing : 12/08/2025 घोषणा की तारीख /Date of Pronouncement: 13/08/2025 आदेश/O R D E R

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 08/11/2024 passed u/s.250 of the Income Tax Act, 1961 for the Assessment Year (AY) 2017-2018.

2 2. A request letter dated 07th August-2025 of the Ld.AR for the assessee, has been placed on the file, wherein it is stated that the assessee had received a notice u/s.142(1) of the Act, dated 28th July-2025, initiating the set aside assessment proceedings, wherein details are sought by the Assessment Unit. In view of this, the appellant requests to withdraw the present appeal filed as the appellant wishes to proceed with the said set aside assessment proceedings initiated by the Assessment Unit (a copy of notice u/s.142(1) of the Act, dated 28/07/2025 is placed on record). Therefore, the assessee seeking permission to withdraw the captioned appeal. The Ld. Departmental Representative for the Revenue did not express any objection in this regard. Accordingly, the prayer of the assessee for withdrawal is accepted.

3.

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

Order pronounced in the Open Court on 13/08/2025.

Sd/- Sd/- (Bijayananda Pruseth) ( Sanjay Garg ) Accountant Member Judicial Member िदनांक/Dated 13/08/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु� ( ) / The CIT(A)- (NFAC), Delhi अपील 5. िवभागीय �ितिनिध , , सूरत /AR,ITAT, Surat/Ahmedabad. आयकर अपीलीय अिधकरण 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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