Ramesh Gulumal Diyalani, Bharuch V. ITO, ward 1(5), Bharuch

ITA 172/SRT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2531 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-01-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 17-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MEHUL K. PATEL
• Keywords: Revision of order
• Section: 263; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.172/SRT/2019 (िनधाŊरणवषŊ / Assessment Year: (2014-15) (Virtual Court Hearing) Ramesh Gulumal Diyalani M/s Gauri Saree, MainBazar, Jambusar, Dist. Bharuch-392150 Vs. Income Tax Officer, Ward-1(5), Bharuch ̾थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACAPD 4629 C (Appellant ) (Respondent) Assessee by : Shri Mehul K. Patel, Advocate Respondent by : Shri H.P. Meena,– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 06/01/2022 घोषणाकीतारीख/Date of Pronouncement : 06/01/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee pertaining to the assessment year 2014-15, is directed against the order passed by the ld. Principal Commissioner of Income Tax-3, Vadodara dated 07.12.2018 under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Before us, the learned counsel, Shri M. K. Patel, on behalf of the assessee, by way of a letter dated 05.01.2022, submits that assessee’s appeal is against the order passed by Ld. PCIT u/s 263 of the Act. Subsequently, the Assessing Officer framed the order giving appeal effect u/s 143(3) r.w.s. 263 of the Act. Therefore, assessee filed the appeal before Ld. CIT(A). However, when the appeal was pending before Ld. CIT(A), the assessee has opted for Vivad Se Vishwas Scheme, 2020 and also received Form No.3, therefore assessee wish to withdraw this appeal, to which, the learned CIT-DR did not raise any objection. Consequently, we treat this appeal as withdrawn. Page | 2 ITA No.172/SRT/2019 A.Y. 2014-15 Ramesh G Diyalani 3. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 06/01/2022 at the closing of hearing. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat/िदनांक/ Date: 06/01/2022 Dkp Outsourcing Sr.P.S. Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr.CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat copy/