M/s Ashapura Arcadia Logistics P. Ltd., Jamnagar. V. The Asst. Commr. of Income Tax & The ITO-TDS-Circle-1, Jamnagar

ITA 267/RJT/2018

AI Insights

The case involves two appeals filed by Ashapura Arcadia Logistic Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals), Jamnagar, which was dated 25/04/2018. These appeals were related to an order passed under Section 154 of the Income Tax Act, 1961, for the Assessment Year 2014-15. The primary issue in the appeals was a disputed demand, which the assessee subsequently paid. On 20/02/2023, the assessee communicated via email their decision to withdraw the appeals, citing the payment of the disputed demand and the absence of any outstanding dues. The tribunal, after considering the assessee's submission and the lack of any objection from the revenue, dismissed the appeals as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134630 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-02-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 26-06-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 154

Judgement Text

आयकर अपीलीय अिधकरण, राजकोट यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Conducted through E-Court) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos. 267 & 268/Rjt/2018 िनधा रणवष िनधा रणवष िनधा रणवष िनधा रणवष /Asstt. Year:2014-15 Ashapura Arcadia Logistic Pvt. Ltd. 5 th Floor, City Point, Town Hall, Jammnagar-361 001. PAN: AAFCA9675B Vs. A.C.I.T. CPC-TDS Circle, Jamnagar (Applicant) (Respondent) Assessee by : Shri Sarvesh Gohil, A.R Revenue by : Shri B.D. Gupta, Sr. DR सुनवाईक तारीख/Date of Hearing : 20/02/2023 घोषणाक तारीख/Date of Pronouncement: 28/02/2023 आदेश आदेशआदेश आदेश/O R D E R PER T.R SENTHIL KUMAR, JUDICIAL MEMBER: The captioned two appeals have been filed at the instance of the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Jamnagar, dated 25/04/2018 arising in the matter of order passed under Section 154 of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2014-15. 2. At the outset, it was noticed that the Assessee vide mail dated 20/02/2023 in the respective appeals stating that it wishes to withdraw the appeals. The relevant extract of the mail is reproduced as under Your honour, it is hereby submitted that appellant do not want to press the appeals due to the facts that disputed demand against which appeal was filed has been duly paid by the Appellant. Further your honour, there are no outstanding dues for period ITA Nos.267-268/Rjt/2018 A.Y. 2014-15 2 for which appeal was filed. Snap shot of Default Summary from online Traces portal for the period involved in appeal are attached herewith as per ANNEXURE 1 and ANNEXUREW 2 showing no dated available, for your honour’’s verification of no outstanding dues against the Appellant are pending. 3. Thus, in view of the above submission made by the assessee, expressing its willingness in not proceeding with the appeals, and no objection from the Ld. D.R. at the time of hearing of the matter, the appeal preferred by the assessee are dismissed as withdrawn. 4. In the result, both the appeal preferred by the assessee are dismissed as withdrawn. Order pronounced in the Court on 28/02/2023 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) (T.R SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER (True Copy) Ahmedabad; Dated 28/02/2023 Manish, Sr. PS TRUE COPY