Arjun Anand Shah, Ahmedabad V. The Assistant Director of Income Tax, CPC, Bengaluru

ITA 291/AHD/2022

AI Insights

The case involves an appeal by Arjun Anand Shah against an order passed by the Assistant Director of Income Tax, CPC, Bengaluru, which was later upheld by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The original order was issued under Section 143(1) of the Income Tax Act, 1961, for the Assessment Year 2021-22. However, the assessee decided not to proceed with the appeal after a rectification application was allowed, leading to the withdrawal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300016 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-01-2023
• Assessment Year: 2021-2022
• Appeal Filed On: 25-07-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: UNDER A LETTER DATED
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No. 291/Ahd/2022 (Assessment Year: 2021-22) Arjun Anand Shah Vrindavan Vijay Park, Opp: Municipal Market, Navrangpura, Ahmedabad Vs.The Assistant Director of Income Tax, CPC, Bengaluru [PAN No.FLHPS1548J] (Appellant) .. (Respondent) Assesseeby : Shri M. K. Patel, Adv. Revenue by : Shri Sanjaykumar, Sr. D.R. Date of Hearing 12.01.2023 Date of Pronouncement 18.01.2023 O R D E R The instant appeal filed by the assessee is directed against the order dated 31.05.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (in short “NFAC”), Delhi arising out of the order dated 28.02.2022 passed by the ADIT, CPC, Bengaluru under Section 143(1)of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2021-22. 2. The assessee by and under a letter dated 11.01.2023 expressed his willingness in not proceeding with the appeal considering the fact that the rectification of the application under Section 154 of the assessee is allowed. The Ld. D.R. did not object at the time of hearing of the matter. Thus, in view of the submission made by the assessee by and under a letter dated ITA No.291/Ahd/2022 Arjun Anand Shah vs. ADIT Asst.Year –2021-22 - 2 - 11.01.2023 filed by the assessee, the appeal preferred by the assessee is dismissed as withdrawn. 3. In the result, the appeal preferred by the assessee is dismissed. This Order pronounced in Open Court on 18/01/2023 Sd/- (WASEEM AHMED) ACCOUNTANT MEMBER Ahmedabad; Dated 18/01/2023 TANMAY, Sr. PS TRUE COPY आदेशक त ल पअ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धतआयकरआय ु त/ Concerned CIT 4. आयकरआय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकरअपील यअ धकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड"फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपील यअ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation17.01.2023 2. Date on which the typed draft is placed before the Dictating Member 17.01.2023 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 18.01.2023 5. Date on which the fair order is placed before the Dictating Member for pronouncement .01.2023 6. Date on which the fair order comes back to the Sr.P.S./P.S 18.01.2023 7. Date on which the file goes to the Bench Clerk 18 .01.2023 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................