Swaminarayan Seva Niketan, Junagadh V. Income Tax Officer (Exemption), Ward-2, Rajkot

ITA 432/RJT/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8673 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 04-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AA ST HA M AN IA R

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 432/Rjt/2017 ( Assess ment Ye ar : 2014-15) Sw amin ar ay an S ev a Ni ket a n Pl ot No . 83 , Sw a mi nar a ya n Ma nd ir, J un ag ad h - 36 20 01 ब म/ V s . Th e In co me T ax O ffi ce r (Ex e mp tio n) W ar d- 2, R aj ko t यी ल सं./ ीआ आर सं./P A N / G IR N o . : A A A T S 9 0 8 1 K (अपील Appellant) . . ( य / Respondent) अपील र स /Appellant by : S mt. Aa st ha M an ia r , A .R . य क र स / Respondent by : Shri Nihar Ranjan Samal, Sr. D.R. स क र D a t e o f H e a r i n g 15/02/2022 !"# क र /D a t e o f P r o n o u n c e m e n t 17/02/2022 ORDER PER MAHAVIR PRASAD, JM: The c ap ti on ed a pp eal h as b ee n f ile d at the i ns ta nc e o f the ass es se e aga in st t he or de r of th e Co mmi s si on er of Inc o me Ta x (Ap pe al s) , R aj ko t (‘C IT (A )’ in sh or t ) vi de A pp eal No . C IT( A) - 2/1 02 00 (2 01 6- 17 )/ 2 01 7-1 8, da te d 1 0.0 8. 20 17 ar is in g in the ass es s men t o rd er d ate d 3 0. 11 .2 01 6 p a sse d b y th e A sses si ng Of f icer (A O) u nde r s. 1 4 3(3 ) of the I nc o me Ta x A ct, 1 96 1 (th e Ac t) con ce rn in g AY . 20 14- 15 . ITA No. 432/Rjt/2017 [Swaminarayan Seva Niketan vs. ITO(E)] AY 2014-15 - 2 - 2. At t he t i me of hea ri ng, lea rn ed c ou ns el f or the a sse ss ee Aa sth a Ma nia r move d an a ppl ic at io n th at ap pe al ar is in g ou t of CI T( A) or de r no. CI T( A) -2 /1 02 00 (20 16 -1 7) /2 01 7- 18 , date d 1 0. 08 .2 017 has b ee n ina dv er te ntl y f ile d twi ce b ef or e th e I TA T. T he I TAT h as a lre ad y dec id ed th e ma tte r in f a vo ur of th e a s ses se i n I TA N o. 39 9/ Rjt /2 01 7 ord er da te d 2 7. 09 . 20 21. T hu s, as se sse e wan ts t o w it hdr aw t he pre se nt ap pe al IT A No .4 32 /R jt/ 20 17 a nd mo ve d a n a ppli cat io n f or wit hd ra wa l of ap pe al. 3. In v ie w of th e ab o ve, ap pea l of th e a sse ss ee is d is mi ss e d as sa me ha s be co me in f ruct uo us . 4. In th e r es ul t, th e ap pe al of t he as ses se e is di smis se d a s wit hd ra wn . Sd/- Sd/- (ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 17/02/2022 True Copy S.K.SINHA आदेश े / Copy of Order Forwarded to:- $. र / Revenue 2. आ दक / Assessee '. सं(ं)* आयकर आय + / Concerned CIT 4. आयकर आय + - अपील / CIT (A) .. / 0 1ीय 2 2 )*3 आयकर अपील य अ)*कर#3 अ45द ( द / DR, ITAT, Ahmedabad 6. 1 78 9 ल / Guard file. By order/आद श स 3 D e p u t y / A s s t t . R e g i s t r a r I T A T , R a j k o t This Order pronounced in Open Court on 17/02/2022