Shri Deepakkumar Natvarlal Dholakia, Ahmedabad V. The Commissioner of Income Tax-3, RAJKOT-GUJARAT

ITA 206/RJT/2019

AI Insights

This case involves an appeal by Shri Deepakkumar Natvarlal Dholakia against a revision order passed by the Principal Commissioner of Income Tax-3, Rajkot, related to the assessment order for the Assessment Year 2015-16 under section 143(3) of the Income Tax Act, 1961. The appeal was heard by the Income Tax Appellate Tribunal, Rajkot Bench. However, during the hearing, the Assessee's counsel submitted a letter requesting to withdraw the appeal, citing an ongoing matter for the same assessment year before the CIT(A). The tribunal recorded the statement and dismissed the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138252 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-11-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 29-08-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Shri Deepakkumar Natvarlal Dholakia, C/o. M/s. Chokshi Vachhraj Makanji & Co. Chokshi Bazar, Junagadh, Gujarat PAN No: ABJPC0536B (Appellant) Vs Commissioner of Income Tax-3, Rajkot (Respondent) Assessee Represented: Shri Samir Jani, A.R. Revenue Represented: Shri Shramdeep Sinha, CIT-DR Date of hearing : 06-11-2023 Date of pronouncement : 10-11-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Revision order dated 06-06-2019 passed by the Principal Commissioner of Income Tax-3, Rajkot, arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2015-16. ITA No: 206/Rjt/2019 Assessment Year: 2015-16 I.T.A No. 206/Rjt/2019 A.Y. 2015-16 Page No Shri Deepakkumar Natwarlal Dholakia Vs. CIT 2 2. At the outset, Ld. Counsel for the assessee Shri Samir S. Jani filed letter dated 06.11.2023 seeking permission to withdraw the above appeal as follows: To, 06.11.23 The Asstt. Registrar, Income Tax Appellate Tribunal, Rajkot Sub: Withdrawal of ITA No. 206/RJT/2019 Sir, This has reference to the hearing conducted on 06.11.2023 in the case of Dipakkumar Natwarlal Dholakiya ITA No. 206/RJT/2019. I submit that in view of an order being passed u/s. 143(3) read with section 263 dated 21.09.21 for the same year A.Y. 2015-16 which is before CIT(A), I withdraw the appeal No. 206/RJT/2019. Thanking your Honour, Samir S. Jani 3. The Ld. CIT-DR Shri Shramdeep Sinha has no objection for the above withdrawal of the appeal. 4. Recording the above statement, the appeal filed by the Assessee is hereby dismissed as withdrawn. Order pronounced in the open court on 10-11-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 10/11/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- I.T.A No. 206/Rjt/2019 A.Y. 2015-16 Page No Shri Deepakkumar Natwarlal Dholakia Vs. CIT 3 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट