BHAVESHBHAI ARVINDBHAI BUHA AOP,SURAT vs. INCOME TAX OFFICE, BARDOLI
Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeal). The assessee's counsel sought permission to withdraw the appeal, citing the recall of the CIT(A)'s order and the pending consideration of the assessment status for multiple years.
Held
The Tribunal accepted the assessee's request for withdrawal, as the Revenue did not object. The appeal was subsequently dismissed as withdrawn.
Key Issues
Whether the assessee should be allowed to withdraw their appeal before the Tribunal.
Sections Cited
144, 147, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Bijayananda Pruseth
THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (Through Hybrid Mode) Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth , Accountant Member ITA No. 122 /Srt/2022 Assessment Year 2012-13
Shri Bhaveshbhai The ITO, Arvindbhai Buha AOP Ward-1 (Pro. Sai Ashish Vs Bardoli Residency), 38-40, (Respondent) Nirmal Nagar Society, Sarthana Jakat Naka, Varachha Road, Surat- 3905013 PAN: AIDPB1316R (Appellant)
Assessee by: Shri Ashwin K. Parekh, A.R. Revenue by: Shri Ravi Kant Gupta, CIT-D.R.
Date of hearing : 07-04-2025 Date of pronouncement : 30-04-2025 आदेश/ORDER Per Sanjay Garg, Judicial Member:
The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax (Appeal), Ahmedabad-4 [hereinafter referred to as “CIT(A)’] dated 04.04.2022 arising out of the assessment order passed u/s. 144 r.w.s. 147 of the Income Tax Act, 1961 (here- in-after referred to as “the Act”) relevant to the Assessment Year 2012-13.
I.T.A No. 122/Srt/2022 Bhaveshbhai Arvindbhai Buha AOP, A.Y. 2012-13
At the time of hearing, ld. counsel for the assessee has sought permission to withdraw the appeal as also requested vide letter dated 3rd April, 2025. The contents of the said letter are reproduced below:-
“Hon'ble Sir, The Commissioner of Income-tax (Appeals) has recalled his order in the light of the order of Income-tax Appellate Tribunal restoring the issue of determining the status of AOP after verification of Investment made in the project in respect of appeal of A.Y.2011-12 and A.Y.2013-14. Copy of order of A.Y.2011-12 and A.Y.2013-14 is enclosed. In view of the above fact that that the appeal of all the 3 years i.e. A.Y.2011-12, Α.Υ.2012-13 and A.Y.2013-14 now pending before CIT(A) to consider the status of assessment in the light of the directions contained in the order of Tribunal, The assessee request the Hon'ble Bench to permit the withdrawal of appeal. The copy of paid challan of cost of Rs. 2,000/- is enclosed. Thanking you. Yours faithfully, For Ashwin Parekh & Co. Chartered Accountants Sd/- A.K. Parekh Proprietor M.No. 042469”
The Revenue is fair enough in not objecting to the assessee’s withdrawal application. In view of the above, we accept assessee’s request for withdrawal of the appeal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order is pronounced on 30-04-2025. Sd/- Sd/- (Bijayananda Pruseth) (Sanjay Garg) Accountant Member Judicial Member
I.T.A No. 122/Srt/2022 Bhaveshbhai Arvindbhai Buha AOP, A.Y. 2012-13
Ahmedabad : Dated 30/04/2025 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, Surat 6. Guard file. By order, // True Copy // Assistant Registrar, Income Tax Appellate Tribunal, Surat
