HASMUKHBHAI SOMABHAI PATEL,VARKHAD vs. PR. COMMISSIONER OF INCOME TAX, VADODARA

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ITA 205/SRT/2022Status: DisposedITAT Surat03 February 2023AY 2017-18Bench: SHRI PAWAN SINGH (Judicial Member), DR. ARJUN LAL 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 allowed the assessee's request to withdraw the appeal. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the Principal Commissioner of Income Tax. During the hearing, the assessee's representative requested to withdraw the appeal unconditionally.

What were the issues?

Whether the assessee should be allowed to withdraw their appeal unconditionally.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Assessee represented by Shri Krutarth Desai, AR with Ms. Disha Kharod, CA Department represented by Shri Ritesh Mishra, CIT-DR Date of hearing 03/02/2023 Date of pronouncement 03/02/2023 Order under Section 254(1) of Income Tax Act PER: Dr Arjun Lal Saini , Accountant Member :

1. 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Vadodara-1 (in short, the ld. Pr. CIT) dated 29/03/2022 for the Assessment year (AY) 2017-18.

2. The appeal came up for hearing on 03/02/2023, the learned Authorised Representative (ld. AR) of the assessee submits that as per instruction of assessee, he may be allowed to withdraw the present appeal unconditionally, with the liberty to file Writ Petition Before High Court, if so required. 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. Therefore, considering the submissions of both the parties, the ld. AR of the Hasmukhbhai Somabhai Patel Vs Pr.CIT 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 Consequently, the appeal filed by the assessee is dismissed as withdrawn 3. In the result, this appeal of assessee is dismissed as withdrawn.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 03rd February, 2023 at the time of hearing.

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