SMT. SEEMABEN PANKAJBHAI PATEL ALIAS SEEMABEN LALJIBHAI BABARIA,AHMEDABAD vs. THE PR. CIT- 4, AHMEDABAD

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ITA 898/AHD/2015Status: DisposedITAT Ahmedabad21 November 2017AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeals. The Departmental Representative did not oppose this plea. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against orders passed under Section 263 of the Income Tax Act, which directed the Assessing Officer to pass a fresh order imposing penalty proceedings. The assessee subsequently informed the tribunal that she no longer wished to press these appeals.

What were the issues?

The primary issue was the assessee's decision to withdraw the appeals filed against orders directing penalty proceedings. The tribunal had to decide whether to allow the withdrawal.

Which sections of the Income-tax Act were involved?

Section 263,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH AHMEDABAD

Hearing: 20.11.2017Pronounced: 21.11.2017

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH AHMEDABAD

BEFORE, SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI S. S. GODARA, JUDICIAL MEMBER

ITA Nos. 898 & 899/Ahd/2015 (Assessment Years: 2007-08 & 2008-09)

Smt. Seemaben Pankajbhai Patel Alias Semaben Laljibhai Babaria Nr. Parasnagar, Vatva Road Isanpur, Ahmedabad - 382443 Appellant Vs. Pr. Commissioner of Income Tax-4 Ahmedabad Respondent

PAN: AGHPB 8672 Q

आवेदक क� ओर से/By Assessee : M. K. Patel, A.R. राज�व क� ओर से/By Revenue : Prasoon Kabra, Sr. D.R. सुनवाई क� तार�ख/Date of Hearing : 20.11.2017 घोषणा क� तार�ख/Date of Pronouncement : 21.11.2017

ORDER PER S. S. GODARA, JUDICIAL MEMBER

These two assessee’s appeals for assessment years 2007-08 & 2008-09 arises against the PCIT(A)-IV, Ahmedabad’s separate orders dated 02.03.2015 & 03.03.2015 respectively passed in proceedings u/s.263 of the Act directing the Assessing Officer to pass afresh order imposing section 271(1)(c) penalty proceedings, respectively. Heard both the parties. Case file perused

ITA Nos 898 & 899/Ahd/13 [Smt. Seemaben Pankajbhai Patel vs. PCIT] A.Y. 2007-08 - 2 -

2.

The assessee informs at the outset that she no more wishes to press for these two instant appeals and therefore, she wishes to withdraw the same. Learned Departmental Representative is fair enough in not opposing this withdraw plea.

3.

These two assessee’s appeals are dismissed as withdrawn.

[Pronounced in the open Court on the 21st day of November 2017.]

Sd/- Sd/- (N. K. BILLAIYA) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 21/11/2017

Priti Yadav, Sr.PS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद । True copy

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