Shri Rajendra Manubhai Patel, Ahmedabad V. The ITO, Ward-5(2)(3), Ahmedabad

ITA 293/AHD/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0812 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 02-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 2 9 3/ A h d /2 0 2 0 ( A s s e s s me nt Y ea r : 20 1 1- 12 ) Sh r i R aj e nd ra M a n ub hai P at e l 63/ 1 , P at e l V as , R a mj i Ma n di r , Va s na , Ah me da b a d-3 8 00 07 V s . I T O War d - 5 ( 2) ( 3 ) , A h me da ba d [ P AN N o. A B YP P8 0 2 7 D ] (Appellant) .. (Respondent) Appellant by : Ms. Nupur Shah, A.R. Respondent by : Shri Rakesh Jha, Sr. DR D a t e of H ea r i ng 24.08.2022 D a t e of P r o no u n ce me nt 31.08.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 06.02.2020 passed by the Commissioner of Income Tax (Appeals)-5, Ahmedabad arising out of the order dated 28.12.2018 passed by the ITO, Ward-5(2)(3), Ahmedabad under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2011-12. 2. The assessee has come up in appeal against the order passed by the Ld. CIT(A)-5, Ahmedabad whereby and whereunder the ground of maintainability of the proceeding challenged by the assessee has been rejected though finally on merit relief has been granted. 3. The Ld. DR submitted before us on instruction that no appeal has been preferred against the said order passed by the Ld. CIT(A) by the Revenue before us. ITA No. 293/Ahd/2020 Shri Rajendra Manubhai Patel vs. ITO Asst.Year –2011-12 - 2 - 4. In that view of the matter the Ld. Counsel appearing for the assessee does not want to proceed with the instant appeal. 5. Having regard to the facts and circumstances of the case we, therefore, dismiss the appeal as withdrawn. 6. In the result, the appeal preferred by the assessee is dismissed as withdrawn. This Order pronounced in Open Court on 31/08/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/08/2022 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/ Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 24.08.2022 2. Date on which the typed draft is placed before the Dictating Member 24.08.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 30 .08.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .08.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 31.08.2022 7. Date on which the file goes to the Bench Clerk 31.08.2022 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..........................................