MS. DEEPALI PANCHAL,BARODA vs. THE CIT-I, BARODA

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ITA 227/AHD/2014Status: DisposedITAT Ahmedabad28 July 2017AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee requested to withdraw the appeal, and the tribunal dismissed the appeal as withdrawn. The tribunal accepted the assessee's request to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which had deleted additions made by the AO. The tax effect was below the threshold for departmental appeals to the ITAT.

What were the issues?

Whether the appeal should be withdrawn by the assessee. The primary issue was the withdrawal of the appeal by the assessee.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ B ” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

For Respondent: Shri Mudit Nagpal, Sr.D.R
Hearing: 25/07/2017

आदेश / O R D E R

PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER: This is an appeal by the assessee against the order of the Commissioner of Income Tax(Appeals)-I, Baroda, dated 09/12/2013 for the Assessment Year (AY) 2009-10.

2.

At the outset the hearing of the appeal was fixed on 25/07/2017. In this matter, the Assessing Officer while giving effect to the order of the CIT u/s.263 had made additions to the capital gains. The order of the

ITA No.227/Ahd/2014 Ms. Deepali Panshal vs. CIT Asst.Year –2009-10 - 2 - Assessing Officer passed u/s.143(3) r.w.s. 263 was challenged before the CIT(A). The CIT(A) vide order dated 30/03/2017 had deleted the additions made by the AO in order passed u/s.143(3) r.w.s. 263. The tax effect in this case against the order of the CIT(A) does not exceed Rs.10,00,000/-. In view of CBDT Circular No.21/2015 fixing the tax limits for filing appeal before the ITAT, the Assessee is of the view that the Department may not prefer appeal to the ITAT, Ahmedabad against the order of the CIT(A) in pursuance of the order of the AO u/s.143(3) r.w.s. 263. In view of the same the Assessee has requested us to withdraw the appeal against the order of CIT u/s.263.

3.

At the request of the counsel of the assessee, we dismiss the appeal as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn. This Order pronounced in Open Court on 28/07/2017

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ITA No.227/Ahd/2014 Ms. Deepali Panshal vs. CIT Asst.Year –2009-10 - 3 -

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)-I, Baroda. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad True Copy 1. Date of dictation ..25/07/2017 (dictation-pad 1 pages attached at the end of this appeal- file) 2. Date on which the typed draft is placed before the Dictating Member …26/07/2017 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S……26/07/2017. 5. Date on which the fair order is placed before the Dictating Member for pronouncement…… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 7. Date on which the file goes to the Bench Clerk……28/07/2017 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

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