The ACIT, Cen. Cir.-2,Rajkot, Rajkot V. Shri Samirbhai Maganbhai Kalariya And Others, Rajkot

ITA 140/RJT/2021

AI Insights

The case before the Income Tax Appellate Tribunal, Rajkot Bench, involved an appeal by the Revenue against an order passed by the Commissioner of Income Tax (Appeals)-11, Ahmedabad. The original order, which was the subject of the appeal, was issued by the DCIT/ACIT, CENT-2, Rajkot under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2018-19. During the hearing, the Departmental Representative (Ld. DR) indicated that the appeal was mistakenly filed and requested its withdrawal. The tribunal, acknowledging the withdrawal request, dismissed the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299783 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 28-10-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ I. T. A. No. 140 /Rjt/202 1 ( नधा रण वष / A ss es sment Year : 2018-19) A s s t . C om m iss io ne r o f I n co me- t a x C e n tr a l C ir cle -2 , R aj ko t बनाम/ Vs . Sh r i Sa mir b ha i M a ga nb ha i K a la r iy a a n d O t he r s 5 0 1, Sh il pa S qu ar e , Nr . J a l ar a m C hi kk i, 15 0f t . R i n g R oa d , I n d i ra C h o w k , R a j ko t थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A M A S2 8 1 5 G (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Ashish Kumar Pandey, Sr. DR यथ क ओर से/Respondent by : Shri Mehul Ranpura, A.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 24/08/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 30/08/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed at the behest of the Revenue is directed against the order dated 04.08.2021 passed by the Ld. Commissioner of Income Tax (Appeals)-11, Ahmedabad (in short ‘CIT(A)’) arising out of the order dated 27.05.2021 passed by the DCIT/ACIT, CENT-2, Rajkot under Section 143(3) ITA No. 140/Rjt/2021 (ACIT vs. Shri Samirbhai Maganbhai Kalariya & Ors.) A.Y.– 2018-19 - 2 - of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for Assessment Year 2018-19. 2. At the time of hearing, the Ld. DR submitted that this appeal has been wrongly filed by the Department and hence, withdrawn. Thus, the matter is dismissed as withdrawn. 3. In the result, the appeal of the Revenue is dismissed as withdrawn. This Order pronounced on 30/08/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 30/08/2023 S. K. SINHA True Copy 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 आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. By order/आदेश से, D e p u t y / A s s t t . R e g i s t r a r I T A T , R a j k o t