SHRI PANCHTALAVADA SEVA SAHKARI MANDLI LIMITED,AMRELI vs. THE ITO WARD-3(1)(4), RAJKOT-AMRELI., AMRELI

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ITA 118/RJT/2025Status: DisposedITAT Rajkot23 July 2025AY 2019-20Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryDismissed as withdrawn

Facts

The assessee filed an appeal against the order passed by the Commissioner of Income Tax (Appeal) concerning Assessment Year 2019-20. The appeal arose from an assessment order passed by the CPC/Assessing Officer. The assessee's counsel stated that they wished to withdraw the appeal.

Held

The assessee requested to withdraw the appeal because the condonation of delay for filing the income tax return under Section 119(2)(b) of the Act was granted. The Revenue's representative had no objection to the withdrawal.

Key Issues

Whether the assessee's request to withdraw the appeal should be allowed.

Sections Cited

250, 143(1), 119(2)(b), 1961

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: 23/07/2025Pronounced: 23/07/2025

आयकर अपीलीय अिधकरण,राजकोट �यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.118/RJT/2025 Assessment Year: 2019-20 Shri Panchtalavada Seva Sahkari Income Tax Officer, Ward – बनाम Mandali Ltd. 3(1)(4), Rajkot-Amreli, Panchtalavada, Amreli–3650220, Ganga Bhauvan, Keriya /Vs. Gujarat Road, Amreli–365 560 �थायीलेखासं /.जीआइआरसं . / PAN/GIR No.: AAXAS 4713 J (अपीलाथ�/Appellant) : (��यथ�/Respondent) �नधा�रती क� ओर से/Assessee by : Ms. Devina Patel, Ld.AR राज�व क� ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई क� तार�ख /Date of Hearing : 23/07/2025 घोषणा क� तार�ख /Date of Pronouncement : 23/07/2025 आदेश / O R D E R Dr. ARJUN LAL SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2019-20, is directed against the order passed, under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), by the Learned Commissioner of Income Tax (Appeal) Addl/JCIT(A)-2, Hyderabad dated 06.01.2025, which in turn arises, out of an assessment order passed by the Centralized Processing Centre (CPC)/Assessing Officer, u/s 143(1) of the Act dated 08.02.2021.

2.

At the outset, Learned Counsel appearing on behalf of the assessee has stated that the assessee wants to withdraw the present appeal because condonation of delay for filing income tax return u/s 119(2)(b) of the Act has been condoned

ITA No. 118/RJT/2025 Sh. PSSM Ltd.

by the Ld. Chief Commissioner of Income-tax, CCIT, Rajkot. The Ld. Senior Departmental Representative for the revenue submits that he has no objection, if the Bench permits the assessee to withdraw the present appeal. 3. Considering the request of the ld. AR, the appeal of assessee is dismissed as withdrawn.

4.

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

Order pronounced in the open court on 23rd July, 2025 at the time of hearing. Sd/- Sd/- (DINESH MOHAN SINHA) (Dr. A.L. SAINI) �या�यक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER राजकोट /Rajkot �दनांक/ Date: 23/07/2025 DKP Outsourcing Sr.P.S आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to :  अपीलाथ�/ The Appellant  ��यथ�/ The Respondent  आयकर आयु�/ CIT  आयकर आयु�(अपील)/ The CIT(A)  िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT  गाड�फाईल/ Guard File // True Copy // By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, राजकोट

SHRI PANCHTALAVADA SEVA SAHKARI MANDLI LIMITED,AMRELI vs THE ITO WARD-3(1)(4), RAJKOT-AMRELI., AMRELI | BharatTax