BHAVESHBHAI ARVINDBHAI BUHA AOP,SURAT vs. INCOME TAX OFFICE, BARDOLI

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ITA 122/SRT/2022Status: DisposedITAT Surat30 April 2025AY 2012-13Bench: Shri Sanjay Garg (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal, as the Revenue did not object. The appeal was subsequently dismissed as withdrawn.

What were the 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.

What were the issues?

Whether the assessee should be allowed to withdraw their appeal before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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 Ashwin K. Parekh, A.R
For Respondent: 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.

2.

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

3.

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.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

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