Ramniklal Gordhandas Kotecha, Rajkot V. Asstt. Commr. of Income Tax, Circle-2, Rajkot

ITA 422/RJT/2018

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0144 (ITAT-RAJKOT)
• Duration Of Justice: 5 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-11-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 18-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJEEV RANJAN

Judgement Text

आयकर य कर , राजकोट याय , राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, AHMEDABAD [ Conducted through Virtual Court at Ahmedabad ] BEFORE WASEEM AHMED,ACCOUNTANT MEMBER & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER आयकर सं./ITA No. 422/Rjt/2018 ( ा र /Assessment Year : 2010-11) Shri Ramniklal Gordhandas Kotecha C/o.Kotecha Steel Forge Plot No.239/4 GIDC Aji Phase-II, Rajkot ब ाम/ Vs. The ACIT Circle-2 Rajkot लेख सं./ज आइआर सं./PAN/GIR No.AESPK 83841L ( ल /Appellant) .. ( / Respondent) ल ओर से/ Appellant by : Written submission ओर से/Respondent by: Shri Sanjeev Ranjan, Sr.DR स ु नव ई र ख/Date of Hearing 21/11/2023 घोषण र ख /Date of Pronouncement 22/11/2023 आदेश / O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the Assessee as against the appellate order dated 19/09/2014 passed by the Commissioner of Income tax (Appeals)-III, Rajkot [hereinafter referred to as CIT(A)], arising out of order passed u/s.263 r.w.s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") relating to the Assessment Year (AY) 2010-11. ITA No.422/Rjt/2018 Ramniklal G. Kotecha vs. ITO Asst.Year - 2010-11 - 2 - 2. At the outset, the assessee filed a letter stating that the 263 proceedings was quashed by this Co-ordinate Bench of this Tribunal vide order dated 01/06/2022 in ITA No.49/Rjt/2014. Thus, the present assessment order has no legs to stand and, therefore, sought permission to withdraw the above appeal filed by the assessee. 3. Though the Registry has noted substantial delay in filing the above appeal, without going into the same, the present appeal filed by the assessee is hereby dismissed as withdrawn. 4. In the result the appeal filed by the assessee is dismissed. This Order pronounced in Open Court on 22/11/2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/11/2023 # .स .न र, व.$न.स./T.C. NAIR, Sr. PS आदेश क ! "# $ %े$ "/Copy of the Order forwarded to : 1. ल / The Appellant 2. / The Respondent. 3. सं%ं&' आ र आ ु ( / Concerned CIT 4. आ र आ ु ( ( ल) / The CIT(A)-concerned 5. )व* + $ $न&', आ र ल &' रण,र जो #/DR,ITAT, Rajkot 6. + ,- फ ईल / Guard file. आदेशा ु सार/ BY ORDER, //True Copy//स ) $ // उ /सहायक ंज कार (Dy./Asstt.Registrar) आयकर य कर , र जो # / ITAT, Rajkot