Hasmukhbhai Somabhai Patel, Varkhad V. Pr. Commissioner of Income Tax, Vadodara

ITA 205/SRT/2022

AI Insights

The case involves an appeal by Hasmukhbahi Somabhai Patel against the order of the Principal Commissioner of Income Tax, Vadodara-1, dated 29/03/2022, concerning the Assessment Year 2017-18. During the hearing on 03/02/2023, the assessee's representative, instructed by the assessee, requested to withdraw the appeal unconditionally, suggesting the possibility of filing a Writ Petition before the High Court if required. The Departmental Representative for the revenue did not object to the withdrawal. The tribunal, considering the submissions from both parties, allowed the withdrawal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302088 (ITAT-SURAT)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-02-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 04-07-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 205/Srt/2022 (Assessment Year 2017-18) (Physical hearing) Hasmukhbahi Somabhai Patel, At-Varkhad, PO-Varkhad, Ta.- Nandod, DI-Narmada-393145. PAN No. CBPPP 9781 F Vs. Principal Commissioner of Income Tax, Vadodara. Appellant/ assessee Respondent/ revenue Assessee represented by Shri Krutarth Desai, AR with Ms. Disha Kharod, CA Department represented by Shri Ritesh Mishra, CIT-DR Date of hearing 03/02/2023 Date of pronouncement 03/02/2023 Order under Section 254(1) of Income Tax Act PER: Dr Arjun Lal Saini , Accountant Member : 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Vadodara-1 (in short, the ld. Pr. CIT) dated 29/03/2022 for the Assessment year (AY) 2017-18. 2. The appeal came up for hearing on 03/02/2023, 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, with the liberty to file Writ Petition Before High Court, if so required. The learned Commissioner of Income Tax-Departmental Representative (ld. CIT-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 ITA No. 205/Srt/2022 Hasmukhbhai Somabhai Patel Vs Pr.CIT 2 assessee is allowed to withdraw the 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 03 rd February, 2023 at the time of hearing. Sd/- Sd/- (PAWAN SINGH) (Dr. ARJUN LAL SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat, Dated: 03/02/2023 *Ranjan Copy to: 1. Assessee – 2. Revenue - 3. CIT(A) 4. CIT 5. DR 6. Guard File By order // TRUE COPY // Sr. Private Secretary, ITAT, Surat