PARI ANIL GANDHI,RAJKOT vs. THE INCOME TAX OFFICER, WARD - 2(1)(1), RAJKOT, RAJKOT

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ITA 932/RJT/2024Status: DisposedITAT Rajkot28 July 2025AY 2015-16Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel submitted that the Tribunal had previously quashed the PCIT's order under section 263 in related appeals. Consequently, the assessee did not wish to press these appeals. The Departmental Representative had no objection to this.

What were the facts?

The assessee filed two appeals against orders passed by NFAC/Ld.CIT(A) which arose from orders passed by the Assessing Officer under sections 143(3), 263, 114B and 154 of the Income-tax Act, 1961. The assessment year in question is 2015-16.

What were the issues?

Whether the appeals should be dismissed as withdrawn, given the prior quashing of a related order under Section 263 by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 263,Section 114B,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH: RAJKOT

Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA

Hearing: 28/07/2025Pronounced: 28/07/2025

िनधा�रती क� ओर से/Appellant by : Shri D.M. Rindani, Ld.AR ��यथ� ओर से/Respondent by : Shri Sanjay Punglia, CIT-DR सुनवाई क� तारीख/ Date of Hearing : 28/07/2025 घोषणा क� तारीख/Date of Pronouncement : 28/07/2025 आदेश / O R D E R Per, Dr. A. L. Saini, AM Captioned two appeals filed by the assessee, pertaining to same Assessment Year (AY) 2015-16, are directed against the separate orders passed by the National Faceless Appeal Centre (NFAC)/Learned Commissioner of Income-tax(Appeals) [in short ‘Ld.CIT(A)/NFAC’], under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 23.11.2024 and 27.11.2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 143(3) r.w.s. 263 r.w.s. 114B and under section 154 of the Income Tax Act,1961.

ITA 932-933/Rjt/2024 (AY 2015-16) Pari Anil Gandhi

2.

At the outset, Ld. Counsel for the assessee submitted before the Bench that since the Tribunal has quashed the order of Ld.PCIT passed u/s 263 of the Act, vide & 57/RJT/2021, order dated 17.03.2025, in the case of assessee/ legal heirs. Therefore, Ld. Counsel stated that assessee does not wish to press these two appeals, hence these two appeals should be dismissed, as withdrawn.

3.

On the other hand, Ld. CIT-DR of the Revenue did not have any objection, if both these appeals, are dismissed, as withdrawn.

4.

We have heard both the parties and perused the material available on records. We note that the Tribunal has quashed the order of Ld.PCIT, passed u/s 263 of the Act, vide order dated 17.03.2025, in & 57/RJT/2021 in the case of assessee/legal heirs, and we note that assessee does not wish to press these two appeals, to which, the learned Departmental Representative did not raise any objection. Consequently, we treat these two appeals dismissed as withdrawn.

5.

In the result, both appeals of assessee are dismissed, as withdrawn.

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