What did the Tribunal hold?

The Tribunal noted that the Department itself submitted that the appeal was wrongly filed and therefore sought to withdraw it. Consequently, the appeal was dismissed as withdrawn.

What were the issues?

Whether the appeal filed by the Revenue was maintainable and if it should be withdrawn.

ACIT vs Shri Samirbhai Maganbhai Kalariya… | ITAT Rajkot 2023

Q: What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2018-19. At the time of hearing, the Department submitted that the appeal was wrongly filed.

Income Tax Appellate Tribunal, “RAJKOT” BENCH, RAJKOT

Before: SHRI WASEEM AHMED&

O R D E R

PER Ms. MADHUMITA ROY - JM:

The instant appeal filed at the behest of the Revenue is directed against the order dated 04.08.2021 passed by the Ld. Commissioner of Income Tax (Appeals)-11, Ahmedabad (in short ‘CIT(A)’) arising out of the order dated 27.05.2021 passed by the DCIT/ACIT, CENT-2, Rajkot under Section 143(3)

(ACIT vs. Shri Samirbhai Maganbhai Kalariya & Ors.) A.Y.– 2018-19 - 2 - of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for Assessment Year 2018-19.

At the time of hearing, the Ld. DR submitted that this appeal has been wrongly filed by the Department and hence, withdrawn. Thus, the matter is dismissed as withdrawn.

In the result, the appeal of the Revenue is dismissed as withdrawn.

This Order pronounced on 30/08/2023

Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 30/08/2023 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. By order/आदेश से,

THE ACIT, CEN. CIR.-2,RAJKOT, RAJKOT vs. SHRI SAMIRBHAI MAGANBHAI KALARIYA AND OTHERS, RAJKOT

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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