SHRI CHANDRASINH CHITTUSINH CHAUHAN,SILVASA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD

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ITA 412/SRT/2018Status: DisposedITAT Surat01 November 2022AY 2013-142 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 that the assessee did not wish to press the appeal and the Departmental Representative raised no objection. Consequently, the tribunal treated the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax under section 263 of the Income Tax Act. The assessee's authorized representative stated that the assessee did not wish to press the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee no longer wishes to pursue it.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM

For Appellant: Shri Dhaval Mehta, AR
For Respondent: Shri Airiju Jaikaran, CIT-DR
Hearing: 01/11/2022Pronounced: 01/11/2022

सुनवाईक�तार�ख/ Date of Hearing : 01/11/2022 घोषणाक�तार�ख/Date of Pronouncement : 01/11/2022 आदेश / O R D E R

PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

1.

The present appeal is preferred by the assessee challenging the impugned order dated 31.03.2018, passed by the learned Principal Commissioner of Income Tax, Valsad [in short “the PCIT”] under section 263 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”].

2.

Before us, the Learned Authorized Representative (in short ‘Ld. AR), Shri Dhaval Mehta, on behalf of the assessee, submitted that assessee did not wish to press this appeal, to which, the learned Departmental Representative (in short the “the ld. DR”) did not raise any objection. Consequently, we treat this appeal as withdrawn.

Assessment Year: 2013-14 Chandrasinh C. Chauhan

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order is pronounced on 01/11/2022 at the time of Virtual Court Hearing.

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