LAVJIBBAI DNGARBHAI DALIYA (HUF),SURAT vs. PR. CIT SURAT 1, SURAT

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ITA 75/SRT/2022Status: DisposedITAT Surat09 January 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 to withdraw the appeal as per their submission. The Departmental Representative had no objection to the withdrawal.

What were the facts?

The assessee, Lavjibhai Dungarbhai Daliya (HUF), filed an appeal against the order of the Principal Commissioner of Income Tax. During the hearing, the assessee's authorized representative requested to withdraw the appeal unconditionally.

What were the issues?

The primary issue was whether the assessee's request to withdraw 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 Shri Ashwin K Parekh, AR Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 09/01/2023 Date of pronouncement 09/01/2023 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 Principal Commissioner of Income Tax, Surat-1 (in short, the ld. Pr. CIT) dated 21/02/2022 for the Assessment year (AY) 2017-18.

2. The appeal came up for hearing on 09/1/2022, 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. 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 assessee is allowed

Lavjibhai Dungarbhai Daliya (HUF) Vs Pr.CIT 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 Consequently, the appeal filed by the assessee is dismissed as withdrawn 3. In the result, this appeal of assessee is dismissed as withdrawn.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 09th January, 2023 at the time of hearing.

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