Smt. Shitalben Harenbhai Nandani, Rajkot V. The ITO, Ward-1 (3), Rajkot

ITA 53/RJT/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7267 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154; 143(3)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट 瀈यायपीठ 瀈यायपीठ瀈यायपीठ 瀈यायपीठ, , , , राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No.53/RJT/2020 Assessment Year : 2010-11 Shitalben Harenbhai Nandani 202-Star Chambers Harihar Chowk, Rajkot. PAN : AAUPN9883E Vs ITO, Ward-1(3) Rajkot. (Applicant) (Responent) Assessee by : Withdrawal Revenue by : Shri B.D. Gupta, Sr.DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 1 4 / 0 9 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 1 4 / 0 9 / 2 0 2 2 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The present appeal has been filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals)-1, Rajkot (in short referred to as CIT(A)), dated 15.7.2019 pertaining to Assessment Year 2010-11 under section 250(6) Income Tax Act, 1961 ("the Act" for short). 2. Though the Registry has pointed out that the appeal of the assessee is time barred by 158 days, we do not deal with the same, since the assessee herself has filed an application seeking withdrawal of her appeal. The same is placed on record. The contents of the application read as under: ITA No.53/Rjt/2020 2 “1. There were two ITAT Appeals for A.Y.2010-2011 - one appeal in respect of order u/s 143(3)and other appeal in respect of order passed u/s 154. 2. The demand raised in the order u/s 154 was higher than the one raised in the assessment order u/s 143(3). 3. The applicant has filed an application under the "Vivad Se Vishwas Tak Scheme" in respect of order u/s 154. However in the assessment order u/s 143(3} the demand raised which is in dispute is less than that raised in the order u/s 154. 4. The assessee has withdrawn the appeal before the honorable ITAT in respect of order u/s 154 and has filed the application under the "Vivad Se Vishwas Tak Scheme" in respect of order u/s 154. However since the demand raised in the order u/s 143(3} is less than the demand raised in the order u/s 154, the ITAT Appeal in respect of order u/s 143(3) may kindly be treated as withdrawn as infructuous. 5. The order of Ld. PRCIT in Form 5 follows this submission along with the with drawl order in respect of appeal u/s 143(3) 3. As is evident from point no.4 of the above application, the assessee has withdrawn its appeal in respect of order passed under section 143(3) OF THE Act. The present appeal is relating to the same. In the light of the above withdrawal application of the assessee, the appeal of the assessee stands dismissed. 4. In the result, appeal of assessee is dismissed as withdrawn under VSV Scheme. Order pronounced in the Court on 14 th September, 2022 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 14/09/2022