SHIVALIK DEVELOPERS,AHMEDABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 3, AHMEDABAD

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ITA 405/AHD/2024Status: DisposedITAT Ahmedabad14 August 2024AY 2017-18Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant 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 noted the assessee's request to withdraw the appeal. Given the withdrawal request, the appeal is disposed of accordingly.

What were the facts?

The assessee filed an appeal against an ex-parte revision order. The appeal was filed with a significant delay of 340 days. The assessee subsequently filed a letter requesting to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee. The delay in filing the appeal was also a factor.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Shivalik Developers, The Principal Common Sur No. 249, Commissioner of B/S Girivar Pride, Vs Income Tax-3, Ring Road, Odhav, Ahmedabad Ahmedabad, Gujarat-382415 PAN: AABCT9663N (Respondent) (Appellant) Assessee Represented: Withdrawal Application Revenue Represented: Shri Sudhendu Das, CIT-DR Date of hearing : 12-08-2024 Date of pronouncement : 14-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the ex-parte Revision order dated 30.03.2023 passed by the Principal Commissioner of Income Tax-3, Ahmedabad, arising out of the assessment order passed under section 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18.

A.Y. 2017-18 Page No 2 Shivalik Developers vs. Pr.CIT

2.

The Registry has noted that there is a delay of 340 days in filing the above appeal. At the outset, there is a letter dated 06-08-2024 from the assessee requesting to withdraw the appeal as follows: To, The Registrar Income Tax Appellate Tribunal Ahmedabad Respected Sir Ref: ITAT-B Bench Appeal No. ITA 405/Ahd/2024 for Asst. Year 2017-18 in case of Shivalik Developers PAN : ACOFS6845F Sub.: Request for Withdrawals of Appeal With reference to above, our case is fixed for haring on 12th August 2024. We want to withdraw the appeal so we request your honour to allow us the withdraw our appeal and obliged. Inconvenience cause to you is highly regretted. Thanking you For, Shivalik Developers

3.

Recording the above submission of the assessee, the appeal is dismissed as withdrawn.

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