ITO, Ward-7(2)(2), Ahmedabad V. Shri Hareshbhai Dasarthbhai Trivedi, Ahmedabad

ITA 108/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7131 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-01-2018
• Court: TRIBUNAL

Judgement Text

ITA NO. 108/AHD/2018 ITO VS. HARESHBHAI D. TRIVEDI ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR VP AND RAJPAL YADAV JM] ITA NO. 108/AHD/2018 ASSESSMENT YEAR: 2013-14 INCOME TAX OFFICER ..................APPEL LANT WARD 7(2)(2), AHMEDABAD VS. HARESHBHAI DASRATHBHAI TRIVEDI ...........................RESPONDENT 7, ANAND PRIMARY SCHOOL, GODIJI PARK, NARODA, AHMEDABAD [PAN : ACWPT 1606 K] APPEARANCES BY: VINOD TANWANI, FOR THE APPELLANT NONE, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.07.2019 DATE OF PRONOUNCING THE ORDER : 26.07.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT : 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 6 TH OCTOBER 2017 PASSED BY THE LEARNED CIT(A)-7, AHMED ABAD, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF TH E INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2013-14. 2. AT THE TIME OF HEARING BEFORE US, LEARNED DEPART MENTAL REPRESENTATIVE SUBMITTED THAT THE DEPARTMENT HAS FILED A LETTER DA TED 23.01.2019 SEEKING PERMISSION FOR WITHDRAWAL OF APPEAL IN VIEW OF CBDT CIRCULAR NO.3/2018 DATED 11.07.2018. THE SAID LETTER IS PLACED ON RECORD. HE ACCORDINGLY PLEADED THAT APPEAL FILED BY THE REVENUE MAY BE DISMISSED AS WITHDRAWN. IN VIEW OF THESE FACTS, WE ALLOW THE WITHDRAWAL OF THE APPEAL FILED BY THE DEP ARTMENT, AND, ACCORDINGLY, APPEAL IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL IS DISMISSED AS INDIC ATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 26 TH JULY, 2019 SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, THE 26 TH DAY OF JULY, 2019 **BT ITA NO. 108/AHD/2018 ITO VS. HARESHBHAI D. TRIVEDI ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ....WITHDRAWN.....16.07.2019 .... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .... 16.07.2019........... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 26.07.2019....... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ... 26.07.2019.... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : 26.07.2019 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......