Abhinav Subhangbhai Malavi, Surat V. The Assistant Director of Income Tax, CPC, Bangaluru

ITA 386/SRT/2022

AI Insights

The case involved an appeal by Abhinav Subhagbhai Malavi against an order from the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2021-22. The primary issue was related to additions/adjustments made by the CPC/Assessing Officer. However, prior to the tribunal hearing, an order under Section 154 was issued, resolving the assessee's grievances by deleting the contested additions/adjustments. During the hearing, the assessee's representative requested to withdraw the appeal, which was unopposed by the Revenue's representative, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302156 (ITAT-SURAT)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-02-2023
• Assessment Year: 2021-2022
• Appeal Filed On: 12-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154

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. 386/Srt/2022 (Assessment Year: 2021-22) (Virtual hearing) Abhinav Subhagbhai Malavi, Suvas 6, Arogya Nagar Society, Opp. Shree Nandan Hospital, Athwalines, Surat-395001. PAN No. ABLPM 1869 K Vs. Assistant Director of Income Tax, CPC, Bengaluru. Appellant/ assessee Respondent/ revenue Appellant represented by Ms. Pinaz Bhagat, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 06/02/2023 Date of pronouncement 06 /02/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 15/11/2022 for the Assessment year (AY) 2021-22 2. At the time of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the assessee has received order passed under Section 154 dated 03/02/2023 wherein the grievance of assessee has been accepted thereby deleting the entire addition/adjustment made by CPC/Assessing Officer, therefore, the assessee left no grievance and the appeal filed by him has become infructuous. The ld. ITA 386/Srt/2022 Abhinav Subhagbhai Malavi Vs ADIT (CPC) 2 AR of the assessee submits that she may be allowed to withdraw the present appeal. The ld. AR for the assesse also furnished copy of order passed under Section 154 dated 03/02/2023 by the CPC. 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the Revenue has not objection if appeal of the assessee is dismissed as withdrawn. Therefore, considering the submissions of both the parties, we permit the assessee to withdraw his appeal. 4. In the result, this appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 06 th February, 2023. Sd/- Sd/- (Dr. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 06/02/2023 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT(A) 4. CIT 5. DR 6. Guard File By order Sr. Private Secretary, ITAT, Surat