Social Security Scheme Of GICEA, Ahmedabad V. The CIT (Exemption), Ahmedabad

ITA 435/AHD/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7533 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 13-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Section: 154; 119(2)(b)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘C’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER ITA No.435/Ahd/2020 Assessment Year :2016-17 Social Security Scheme of GICEA, “Nirman Bhavan” Opp: Law Garden Ellisbridge, Ahmedabad 380006. PAN : AAATS6337E Vs CIT (Exemption) Vejalpur, Ahmedabad. अपीलाथ / (Appellant) यथ /(Respondent) Assessee by : Shri Parin Shah, AR Revenue by : Shri V.K. Singh, Sr.DR स ु नवाई क तार ख/Date of Hearing : 13/07/2022 घोषणा क तार ख /Date of Pronouncement: 14/07/2022 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld.Commissioner of Income-Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT”] dated 7.7.2020 pertaining to the Asst.Year 2016-17 passed under section 154 read with section 119(2)(b) of the Income Tax Act, 1961 ("the Act" for short). 2. At the outset, the ld.counsel for the assessee has filed a note seeking permission to withdraw the above appeal in view of the fact that impugned order is not appealable before us. The contents of note filed by the assesse’s representative read as under: ITA No.435/Ahd/2020 2 “Appellant is charitable trust The caption appeal was filed challenging order of PCIT(Exemption) passed u/s.119(2)(b) of the Act not condoning delay in filing Form 10B. Against the rejection of same, appellant preferred appeal u/s.154 of the Act before CIT(A) and thereafter before your honours. It is submitted that order passed u/s.119(2)(b) of the Act is not appealable u/s.246A or u/s.253 of the Act and accordingly, appellants pray to allow the withdrawal of appeal.” 3. In view of the above written submissions of the assessee’s representative, the appeal of the assessee stands dismissed as withdrawn. Order pronounced in the Court on 14 TH July, 2022 at Ahmedabad. Sd/- Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 14/07/2022 vk*