BALUBHAI BARANBHAI BABARIYA,SURAT vs. PR. CIT, SURAT 1, SURAT

PDF · subscribers
ITA 74/SRT/2022Status: DisposedITAT Surat10 April 2023AY 2017-18Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)2 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 noted that the assessee did not wish to press the appeal and the Departmental Representative raised no objection. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee preferred an appeal challenging an order passed by the Principal Commissioner of Income Tax under section 263 of the Income Tax Act. The assessee's counsel submitted that the assessee did not wish to press the appeal.

What were the issues?

Whether the appeal should be pressed by the assessee.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM

For Appellant: Shri Ashwin K. Parekh, CA
For Respondent: Shri Ashok B. Koli, CIT(DR)
Hearing: 10/04/2023Pronounced: 10/04/2023

सुनवाईक�तार�ख/ Date of Hearing : 10/04/2023 घोषणाक�तार�ख/Date of Pronouncement : 10/04/2023 आदेश / O R D E R

PER Dr. A. L. SAINI, ACCOUNTANT MEMBER:

1.

The present appeal is preferred by the assessee challenging the impugned order dated 29.03.2022, passed by the learned Principal Commissioner of Income Tax, Surat-1 [in short “the PCIT”], under section 263 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”].

2.

Before us, the Learned Counsel, Shri Ashwin K. Parekh, 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 Consequently, we treat this appeal as withdrawn.

Balubhai Naranbhai Babariya 3. In the result, the appeal of the assessee (in for AY.2017-18) is dismissed as withdrawn.

Order is pronounced on 10/04/2023 in the open court.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →