LATE SHRI ARVIND VITHALDAS JOSHI, L/H. MAHESH ARVINDBHAI JOSHI,GANDHIDHAM vs. THE PR. CIT-1, RAJKOT, RAJKOT

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ITA 63/RJT/2022Status: DisposedITAT Rajkot29 November 2023AY 2017-18Bench: SHRI WASEEM AHMED (Accountant Member), SHRI TR SENTHIL KUMAR (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal and the absence of objection from the revenue. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income Tax Act for AY 2017-18. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal filed against the order passed under Section 263.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED & SHRI TR SENTHIL KUMAR

For Appellant: Shri Manish Vora, A.R
Hearing: 20/11/2023Pronounced: 29/11/2023

आयकरअपीलीयअधिकरण, राजकोटनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Conducted through E-Court) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER आयकरअपीलसं./ धििाधरणणवध/Asstt. Year:2017-2018 Late Shri Arvind Vithaldas Joshi, Vs. The Pr.CIT-1, L/H. Mahesh A. Joshi, Rajkot. Maitri Bhavan, Plot No.18, Sector-8, Gandhidham-370201. PAN: AAPPJ6926P (Applicant) (Respondent) Assessee by : Shri Manish Vora, A.R Revenue by : Shri Shramdeep Sinha, Sr. DR सुिणाईकीतारीख/Date of Hearing : 20/11/2023 घोवणाकीतारीख/Date of Pronouncement: 29/11/2023 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:

The captioned appeal has been filed at the instance of the assessee against the order of the Ld. Pr. Commissioner of Income Tax, Rajkot-1, arising in the matter of order passed under Section 263 of the Income Tax Act, 1961 (here-in- after referred to as "the Act") relevant to the Assessment Year 2017-18.

2.

At the outset, it was noticed that the Assessee vide letter dated 27/11/2023 requested to withdraw the appeal. The relevant extract of the letter is reproduced as under: Aforesaid appeal was filed against an order passed U / s 263 of the act dated 14.02.2022 by Principal Commissioner, CIT-1, Rajkot. After passing of aforesaid order an assessment is competed U/s. 143(3) r.w.s. 263 of the act, determining the assessed income as income 2 assessed U / s 143(3) of the act. As no adverse interference was drawn while framing the reassessment, I humbly request your honour to kindly allow me to withdraw the appeal filed in ITA-63/RJT/2022 & oblige.

3.

Thus, in view of the above submission made by the assessee, expressing his willingness in not proceeding with the appeal, and no objection from the Ld. D.R. at the time of hearing of the matter, the appeal preferred by the assessee is dismissed as withdrawn.

4.

In the result, the appeal preferred by the assessee is dismissed as withdrawn. Order pronounced in the Court on 29/11/2023 at Ahmedabad.

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