Jai Ganesh Autolink Private Limited, Rajkot V. The Pr. CIT-1, Rajkot, Rajkot

ITA 144/RJT/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8895 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-01-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 28-04-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: BRIJESH PAREKH
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER (Conducted through Virtual Court) ITA No. 144/Rjt/2022 िनधा榁रणवष榁/Assessment Year: 2017-18 Jai Ganesh Autolink Private Ltd., 150 Feet Ring Road, Nr. Raiya Telephone Exchange, Rajkot – 360001 PAN : AADCJ 3624 M Vs. The Pr. Commissioner of Income-tax-1, Rajkot अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹瀄 灹瀄 灹瀄 灹瀄 यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : Shri Brijesh Parekh, AR Revenue by : Shri Shramdeep Sinha, CIT-DR सुनवाई क琉 तारीख/Date of Hearing : 31.01.2024 घोषणा क琉 तारीख /Date of Pronouncement: 31.01.2024 आदेश आदेशआदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: Present appeal has been filed by the assessee against order of the ld. Principal Commissioner of Income-tax, Rajkot-1 [hereinafter referred to as "PCIT" for short] dated 02.03.2022, in exercise of his revisionary powers under Section 263 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], for the Assessment Year (AY) 2017-18. 2. At the time of hearing fixed in this case today, it is noticed that the assessee has filed a letter dated Nil seeking permission for withdrawal of appeal on the ground that the assessment passed pursuant to the order u/s 263 of the Act is in appeal before the ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi; and, therefore, he does not wish to pursue the matter before the Tribunal at this juncture. The assessee therefore, vide aforesaid letter, pleaded that the appeal filed by the assessee may be dismissed as withdrawn. 2 ITA No. 144/Rjt/2022 Jai Ganesh Autolink Pvt. Ltd Vs. Pr. CIT-1 AY : 2017-18 3. The learned Departmental Representative has no objection to the withdrawal of the appeal filed by the assessee. 4. Therefore, in view of these facts, we allow the withdrawal of the appeal filed by the assessee; and, accordingly appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 31 st January, 2024 at Ahmedabad. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 31/01/2024 **bt आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Rajkot, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Rajkot 1. Date of dictation ......31.01.2024........ 1. Date on which the typed draft is placed before the Dictating Member :..... 31.01.2024.......... 2. Other Member......31.01.2024.................. 3. Date on which the approved draft comes to the Sr.P.S./P.S......31.01.2024.................... 4. Date on which the fair order is placed before the Dictating Member for pronouncement...31.01.2024....... 5. Date on which the fair order comes back to the Sr.P.S./P.S......31.01.2024............. 6. Date on which the file goes to the Bench Clerk......31.01.2024.......... 7. Date on which the file goes to the Head Clerk....... 8. The date on which the file goes to the Assistant Registrar for signature on the order............ 9. Date of Despatch of the Order..................