M/s. Uma International, Kishan Gate GIDC, Metoda, Rajkot V. The Pr. CIT-1, Rajkot, Rajkot

ITA 171/RJT/2022

AI Insights

The case involves an appeal by M/s. Uma International against the order passed by the Principal Commissioner of Income Tax, Rajkot-1, which arose from an earlier order by the Income Tax Officer under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2017-18. During the hearing, the assessee's representative submitted a written request to withdraw the appeal, which was accepted by the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299805 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 16-05-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ I. T. A. No. 171 /Rjt/202 2 ( नधा रण वष / A ss es sment Year : 2017-18) U m a I n t e r n a ti o n al Pl ot N o . 2 12 4, R oa d N o .1 , N ea r D w ar k a dh is h Po li m er s K i sh a n G a te G I D C , M eto d a बनाम/ V s. T h e Pr . C I T R aj ko t थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A E FU 4 5 4 0 K (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Rashmin Vekariya, A.R. यथ क ओर से / Respondent by : Shri Shramdeep Sinha, Sr.D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 16/10/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 31/10/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal at the instance of the assessee are directed against the order dated 22.02.2022 passed by the Principal Commissioner of Income Tax, Rajkot-1 (in short ‘PCIT’) arising out of the order dated 02.12.2019 passed by the ITO, Ward-2(2)(3), Rajkot & ITO, Ward-1(2)(2), Rajkot under Section 143(3) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18. ITA No. 171/Rjt/2022 (M/s. Uma International vs. PCIT) A. Y. 2017-18 - 2- 2. At the time of hearing of appeal of the assessee, the Ld. Authorized Representative sought permission to withdraw the captioned appeal of the assessee referring a written request dated 16.10.2023. Ld. Departmental Representative for the Revenue did not express any objection in this regard. We, therefore, keeping in view of the particular fact, grant the prayer as sought for. 3. In the result, the appeal of the assessee is dismissed as withdrawn. This Order pronounced on 31/10/2023 Sd/- Sd/- (ANNAPURNA GUPTA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/10/2023 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