SHAH ALKESHBHAI BHOGILAL, HUF,AHMEDABAD vs. THE DY.CIT., CIRLCE-1(1)(1), AHMEDABAD

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ITA 177/AHD/2024Status: DisposedITAT Ahmedabad10 April 2024AY 2012-13Bench: Ms. SUCHITRA R. KAMBLE (Judicial 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 noted the assessee's submission that the demand was extinguished and accepted the assessee's request to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2012-13. During the hearing, the assessee submitted that the demand raised under Section 271(1)(b) was waived off.

What were the issues?

Whether the appeal should be withdrawn as the demand giving rise to the appeal was waived off.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Ms. SUCHITRA R. KAMBLE

Hearing: 09/04/2024Pronounced: 10/04/2024

This appeal filed by the assessee is directed against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "CIT(A)" for short] dated 06.12.2023 passed under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the Assessment Year 2012-13.

2.

The assessee filed a letter dated 5th April 2024, during the hearing, thereby stating that the demand raised u/s 271(1)(b) of the Act in respect to the present appeal for AY 2012-13 was waived off, and extinguished demand as per Income Tax site; therefore, the assessee is withdrawing the appeal.

3.

Heard the ld. DR and perused the letter dated 5th April, 2024 which is taken on record. The appeal is disposed of as withdrawn by the assessee.

4.

In the result, the appeal filed by the assessee is disposed of as withdrawn.

Order pronounced in the open Court on this 10th day of April, 2024.

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