M/S ASHAPURA ARCADIA LOGISTICS P. LTD.,,JAMNAGAR. vs. THE ASST. COMMR. OF INCOME TAX & THE ITO-TDS-CIRCLE-1,, JAMNAGAR
What did the Tribunal hold?
The tribunal noted the assessee's submission to withdraw the appeals as the disputed demand had been paid and there were no outstanding dues. The revenue did not object to the withdrawal.
What were the facts?
The assessee filed appeals against an order passed under Section 154 of the Income Tax Act for the Assessment Year 2014-15. The assessee subsequently submitted a mail expressing its wish to withdraw the appeals.
What were the issues?
Whether the assessee can withdraw its appeal when the disputed demand has been paid and no dues are outstanding.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: SHRI WASEEM AHMED & SHRI T.R SENTHIL KUMAR
PER T.R SENTHIL KUMAR, JUDICIAL MEMBER:
The captioned two appeals have been filed at the instance of the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Jamnagar, dated 25/04/2018 arising in the matter of order passed under Section 154 of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2014-15.
At the outset, it was noticed that the Assessee vide mail dated 20/02/2023 in the respective appeals stating that it wishes to withdraw the appeals. The relevant extract of the mail is reproduced as under Your honour, it is hereby submitted that appellant do not want to press the appeals due to the facts that disputed demand against which appeal was filed has been duly paid by the Appellant. Further your honour, there are no outstanding dues for period -268/Rjt/2018 A.Y. 2014-15 2
for which appeal was filed. Snap shot of Default Summary from online Traces portal for the period involved in appeal are attached herewith as per ANNEXURE 1 and ANNEXUREW 2 showing no dated available, for your honour’’s verification of no outstanding dues against the Appellant are pending.
Thus, in view of the above submission made by the assessee, expressing its willingness in not proceeding with the appeals, and no objection from the Ld. D.R. at the time of hearing of the matter, the appeal preferred by the assessee are dismissed as withdrawn.
In the result, both the appeal preferred by the assessee are dismissed as withdrawn.
Order pronounced in the Court on 28/02/2023 at Ahmedabad.
More judgments on Section 154
- Income Tax Officer, Jaipur vs Rakesh Kumar Malani, JaipurITA 1425/JPR/2026[2025-26]Status: Disposed21 Oct 2026AY 2025-26
- Income Tax Officer, Jaipur vs Anita Sharma, JaipurITA 1344/JPR/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Ramtirath Bawa, Nagpur vs ITO Ward3(4), NagpurITA 327/NAG/2026[2015-16]Status: Disposed16 Oct 2026AY 2015-16
- Mohinder Singh, Nagpur vs ITO Ward 3(4), NagpurITA 322/NAG/2026[2015-16]Status: Disposed16 Oct 2026AY 2015-16
- Ramakrishna Reddy Makireddy, Hyderabad vs ACIT, Circle-5(1), HyderabadITA 70/HYD/2026[2007-08]Status: Disposed16 Oct 2026AY 2007-08
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