Hemant Dhirubhai Desai, Surat V. Income Tax Officer, TDS, Surat

ITA 191/SRT/2022

AI Insights

This case involves an appeal by Hemant Dhirubhai Desai against an order from the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals) for the Assessment Year 2018-19. The appeal was scheduled for a hearing on February 22, 2023. However, during the hearing, the assessee's representative requested to withdraw the appeal unconditionally, which was not objected to by the Department's representative. Following this, the tribunal allowed the withdrawal of the appeal and dismissed it as such.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302087 (ITAT-SURAT)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-02-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 16-06-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 191/Srt/2022 (Assessment Year 2018-19) (Physical hearing) Hemant Dhirubhai Desai, 506, Wing-A, Tirupati Plaza, Nr. Collector’s Office, Nanpura, Surat. PAN No. ABXPD 0820 H Vs. I.T.O. (TDS), Surat. Appellant/ assessee Respondent/ revenue Assessee represented by Shri Suresh K Kabra, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 22/02/2023 Date of pronouncement 22/02/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 15/03/2022 for the Assessment year (AY) 2018-19. 2. The appeal came up for hearing on 22/02/2022, the learned Authorised Representative (ld. AR) of the assessee submits that as per instruction of assessee, he may be allowed to withdraw the present appeal unconditionally. The learned Senior Departmental Representative (ld. Sr.DR) for the revenue has no objection if the ld. AR of assessee is allowed to withdraw the appeal. Therefore, considering the submissions of both the parties, the ld. AR of the assessee is allowed to withdraw the ITA No. 191/Srt/2022 Hemant Dhirubhai Desai Vs ITO 2 present appeal. Consequently, the appeal filed by the assessee is dismissed as withdrawn 3. In the result, this appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 22 nd February, 2023 at the time of hearing. Sd/- Sd/- (Dr. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 22/02/2023 *Ranjan Copy to: 1. Assessee – 2. Revenue - 3. CIT(A) 4. CIT 5. DR 6. Guard File By order Sr. Private Secretary, ITAT, Surat