M/s. Gujarat Ambuja Exports Ltd., Ahmedabad V. The Pr. CIT-1, Ahmedabad

ITA 193/AHD/2022

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6837 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Ahmedabad
• Next Hearing Date: 04-10-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 19-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ायपी ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No. 193/Ahd/2022 िनधा榁रणवष榁/Assessment Year: 2016-17 Gujarat Ambuja Exports Ltd., Ambuja Tower, Opp. Memnagar Fire Station, Post. Navjivan Navrangpura, Ahmedabad-380014 PAN : AAACG 3980 A Vs. Principal Commissioner of Income-tax-1, Ahmedabad 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 Tushar Hemani, Sr. Advocate, Shri Parimalsinh B. Parmar, AR & Shri Kushal Fofaria, AR Revenue by : Shri Akhilendra Pratap Yadav, CIT-DR सुनवाई क琉 तारीख/Date of Hearing : 05.10.2023 घोषणा क琉 तारीख /Date of Pronouncement: 05.10.2023 आदेश आदेशआदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order passed by the learned Principal Commissioner of Income-Tax, Ahmedabad-1 [herein- after referred to as “PCIT”] dated 21.03.2022, 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 2016-17. 2. At the time of hearing, learned Counsel for the assessee submitted that the assessee wants to withdraw its appeal. He also placed on record a letter of the assessee dated Nil, seeking permission for withdrawal of the appeal, which reads as under:- “In the matter of : Gujarat Ambuja Exports Ltd. ITA No. : 193/Ahd/2022 2 ITA No. 193/Ahd/2022 Gujarat Ambuja Exports Ltd Vs. PCIT AY : 2016-17 Date of hearing : 05.10.2023 The hearing of captioned appeal is fixed before Hon’ble Bench “A” and I have instructions to appear on behalf of assessee. However, assessee earnestly seeks your Honors kind permission to withdraw the captioned appeal. Thanking you, Yours faithfully, Sd/- For Gujarat Ambuja Exports Ltd.” 3. The learned Departmental Representative has no objection to the withdrawal of the appeal of the assessee. 4. We, therefore, dismiss the appeal of the assessee as withdrawn. Order pronounced in the open Court on 05/10 /2023 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 05/10/2023 **bt आदेश आदेशआदेश आदेश क琉 क琉क琉 क琉 灹ितिलिप 灹ितिलिप灹ितिलिप 灹ितिलिप अ灡ेिषत अ灡ेिषतअ灡ेिषत अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 灹瀄यथ牸灹瀄यथ牸 灹瀄यथ牸 / The Respondent. 3. संबंिधत संबंिधतसंबंिधत संबंिधत आयकर आयकरआयकर आयकर आयु猴 आयु猴आयु猴 आयु猴 / Concerned CIT 4. आयकर आयकरआयकर आयकर आयु猴 आयु猴आयु猴 आयु猴)अपील अपीलअपील अपील (/ The CIT(A)- 5. िवभागीय िवभागीयिवभागीय िवभागीय 灹ितिनिध 灹ितिनिध灹ितिनिध 灹ितिनिध ,आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण,/DR,ITAT, Ahmedabad, 6. गाड榁 गाड榁गाड榁 गाड榁 फाईल फाईलफाईल फाईल /Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, TRUE COPY सहायक सहायकसहायक सहायक पंजीकार पंजीकारपंजीकार पंजीकार (Asstt. Registrar) आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण ITAT, Ahmedabad 1. Date of dictation .............. 1. Date on which the typed draft is placed before the Dictating Member :..... .......... 2. Other Member........................ 3. Date on which the approved draft comes to the Sr.P.S./P.S...... 4. Date on which the fair order is placed before the Dictating Member for pronouncement.......... 5. Date on which the fair order comes back to the Sr.P.S./P.S................... 6. Date on which the file goes to the Bench Clerk................ 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..................