THE SOUTHERN GUJARAT CHAMBER OF COMMERCE AND INDUSTRY,SURAT vs. THE COMMISSINER OF INCOME TAX (EXEMPTION), AHMEDABAD

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ITA 260/SRT/2023Status: DisposedITAT Surat24 August 2023AY 2022-23Bench: SHRI PAWAN SINGH (Judicial Member), DR. ARJUN LAL SAINI (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee, The Southern Gujarat Chamber of Commerce & Industry, filed an appeal against an order of the CIT(E). During the hearing, the assessee's representative requested to withdraw the appeal unconditionally.

What were the issues?

The primary issue was whether the assessee's request for unconditional withdrawal of the appeal should be granted.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Assessee represented by Ms. Himali Mistry, CA Department represented by Shri Ashok B. Koli- CIT-DR Date of Institution of Appeal 20/04/2023 Date of hearing 24/08/2023 Date of pronouncement 24/08/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:

1. 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemption), Ahmedabad [in short, the ld. CIT(E)] dated 30/03/2023.

2. The appeal came up for hearing on today i.e. 24/08/2023, the learned Authorised Representative (ld. AR) of the assessee submits that as per instruction of assessee, she may be allowed to withdraw the present appeal unconditionally. The learned Commissioner of Income Tax- Departmental Representative (ld.CIT-DR) for the revenue has no objection if the ld. AR of assessee is allowed to withdraw the appeal.

The Southern Gujarat Chamber of Commerce & Industry Vs CIT(E) Therefore, considering the submissions of both the parties, the ld. AR of the assessee is allowed to withdraw the present appeal. Consequently, the appeal filed by the assessee is dismissed as withdrawn 3. In the result, this appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 24th August, 2023 at the time of hearing.

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