KAMALDEEP HARCHARANJITSINGH DANG,SURAT vs. INCOME TAX OFFICER, WARD-3(1)(1), SURAT

ITA 38/SRT/2023Status: DisposedITAT Surat11 April 2023AY 2014-15Bench: SHRI PAWAN SINGH (Judicial Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The assessee was granted liberty to file a fresh appeal before the Delhi Benches of the Tribunal.

What were the facts?

The assessee filed an appeal before the ITAT Surat Bench with a significant delay. The assessee later sought to withdraw the appeal from the Surat Bench to file it before the Delhi Benches due to relocation and difficulty in pursuing the case in Surat.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal filed with a delay to refile it in a different jurisdiction.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Kamaldeep Harcharanjitsingh Dang, I.T.O., (i) C/o Surat Ahmedabad Transport (P) Lal Darwaja, Surat-395003. (ii) Kamaldeep H. Dang, 79A Dang Farm, Silver Oak Road, Gadaipur, Ghitroni, South West Delhi, Delhi-110030 Mo. No. 9350581314 PAN No. ACEPD 3949 B Appellant/ assessee Respondent/ revenue

Assessee represented by Shri Krunal Jariwala, AR Department represented by Shri Vinod Kumar, Sr. DR Date of Institution of appeal 19/01/2023 Date of hearing 11/04/2023 Date of pronouncement 11/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-3, Surat, (in short, the ld. CIT(A)) dated 01/03/2019 which in turn arises from the assessment order dated 31/10/2016 passed under Section 143(3) of the Income Tax Act, 1961 (in short, the Act) for the Assessment year (AY) 2014-15. 2. The present appeal was filed on 19/01/2023. Alongwith appeal, the assessee also filed application for condonation of delay of 1360 days in filing appeal before the Tribunal. Subsequent to filing of appeal, the Kamaldeep H. Dang Vs ITO assessee also filed application for transfer of this appeal from Surat Bench to Delhi Benches of the Tribunal on 28/03/2023. During hearing on 30/03/2023, the assessee agreed to withdraw this appeal, to avoid the long drawn process of transfer, and to file appeal before Delhi Surat, Dated: 11/04/2023 *Ranjan Copy to:

Assessee –

Revenue –

CIT(A)

CIT

Guard File By order //// Sr. Private Secretary, ITAT, Surat

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