LIOLI CERAMICA PRIVATE LIMITED,MORBI vs. THE PRINCIPAL COMMISSIONERY OF INCOME TAX - 1, RAJKOT, RAJKOT

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ITA 120/RJT/2022Status: HeardITAT Rajkot06 June 2023AY 2017-18Bench: SHRI WASEEM AHMED (Accountant Member), MS. MADHUMITA ROY (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the consequential order had been passed and the appeal had become academic. The assessee then requested to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. Commissioner of Income-tax under Section 263 of the Income-tax Act. During the hearing, the assessee submitted that the consequential order from the Section 263 direction had already been issued without variation.

What were the issues?

Whether the appeal filed against the Section 263 order is maintainable when the consequential order has already been passed and the assessee wishes to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED

For Appellant: Shri Vimal Desai, AR
Hearing: 02/05/2023Pronounced: 06/06/2023

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ Assessment Year : 2017-18 Lioli Ceramica Private Ltd., The Pr. Commissioner of Survey No. 315/P2, 8-A, National Vs Income-tax-1, Highway, Nr. Lemica Paper Mill, Rajkot Juna Sadulka, Morbi-363642 PAN : AADCL 1753 F अपीलाथ� अपीलाथ�/ (Appellant) अपीलाथ� अपीलाथ� �� �� यथ� �� �� यथ� यथ�/ (Respondent) यथ� Assessee by : Shri Vimal Desai, AR Revenue by : Shri B.D. Gupta, Sr. DR सुनवाई क� तारीख/Date of Hearing : 02/05/2023 घोषणा क� तारीख /Date of Pronouncement: 06/06/2023 आदेश/O R D E R आदेश आदेश आदेश PER MS. MADHUMITA ROY, JUDICIAL MEMBER:-

The instant appeal has been filed by the assessee against the order dated 18.02.2022 passed by the learned Pr. Commissioner of Income-tax, Rajkot-1, under Section 263 of the Income-tax Act, 1961(hereinafter referred to as "the Act") for the Assessment Year 2017-18.

2.

At the time of hearing the instant appeal, it was submitted by the learned Counsel appearing for the assessee that the consequential order against the direction passed under Section 263 of the Act has already been issued by the learned Assessing Officer without any variation and thus the appeal pending before us has become academic. In that view of the matter, the assessee-appellant wants to withdraw this appeal. Having heard the Lioli Ceramica Pvt Ltd Vs. PCIT AY : 2017-18 2 learned representatives appearing for the parties and having regard to the facts and circumstances of the case, we dismiss the appeal of the assessee as withdrawn.

3.

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

Order pronounced in the open Court on 6th June, 2023 at Ahmedabad.

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