DIVYESH RASIKLAL SHAH,JAMNAGAR vs. PR. CIT-1, JAMNAGAR, JAMNAGAR

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ITA 355/RJT/2024Status: DisposedITAT Rajkot29 April 2025AY 2015-16Bench: DR. ARJUN LALSAINI, AM. & DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel informed the tribunal that the assessee did not wish to press the appeal. The Departmental Representative raised no objection to this submission.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax, which originated from an order by the Assessing Officer. The appeal was presented before the Income Tax Appellate Tribunal, Rajkot Bench.

What were the issues?

Whether the assessee wishes to proceed with the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LALSAINI, AM. &

For Appellant: Shri Darshit Ranpara, Ld. AR
For Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Hearing: 28/04/2025Pronounced: 29/04/2025

आदेश / O R D E R

PER DINESH MOHAN SINHA, JM:

1.

Captioned appeal filed by the assessee, is directed against the order passed by the Learned Principal Commissioner of Income Tax, vide order dated 22.03.2024, which in turn arises out of an order passed by Assessing officer u/s 147 r.w.s. 144B of the Income Tax Act, 1961, vide order dated 28.03.2022.

2.

Before us, the Learned Counsel, Shri Darshit Ranpara, on behalf of the assessee, submitted that assessee did not wish to press this appeal, to which, the learned Departmental Representative (in short the “the ld. DR”) did not raise any objection. Consequently, we treat this appeal as withdrawn.

Order is pronounced in the open court on 29/04/2025.

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