Roxul-Rockwool Insulation India Pvt. Ltd., Bharuch V. The Pr. CIT-3, Ahmedabad

ITA 168/AHD/2022

AI Insights

This case involves an appeal by Roxul-Rockwool Insulation India Pvt. Ltd. against a revision order passed by the Principal Commissioner of Income-tax-3, Ahmedabad under section 263 of the Income Tax Act, 1961, concerning the Assessment Year 2017-18. The appeal was heard by the Income Tax Appellate Tribunal, Ahmedabad 'A' Bench. During the hearing, the Assessee decided to withdraw the appeal, as indicated by a letter dated 08-08-2023. The Departmental Representative did not object to this withdrawal, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114097 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 12-05-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Roxul-Rockwool Insulation India Pvt. Ltd., Plot No. Z/4, Dahej SEZ, Dahej Bharuch 392130 Gujarat PAN: AAECR1248L (Appellant) Vs The Principal Commissioner of Income-tax-3, Ahmedabad (Respondent) Assessee Represented: Shri Vikash Agarwal, A.R. Revenue Represented: Shri Sudhendu Das, CIT-DR Date of hearing : 09-08-2023 Date of pronouncement : 11-08-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Revision order dated 17-03-2022 passed by the Principal Commissioner of Income Tax-3, Ahmedabad under section 263 of the Income Tax Act, 1961 relating to the Assessment Year (A.Y) 2017-18. ITA No. 168/Ahd/2022 Assessment Year 2017-18 I.T.A No. 168/Ahd/2022 A.Y. 2017-18 Page No Roxul-Rockwool Insulation India Pvt. Ltd. vs. Pr.CIT 2 2. At the time of hearing of the appeal, Ld. Counsel sought permission to withdraw the above appeal filed by the assessee and a Letter dated 08-08-2023 is filed by the assessee. 3. Per contra, the Ld. D.R. appearing for the Revenue has no objection for the above withdrawal, therefore the above appeal filed by the Assessee is dismissed as withdrawn. 4. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in the open court on 11-08-2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 11/08/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद