Shalin Jayantbhai Desai, Vadodara V. The Pr. CIT-3, Vadodara

ITA 6/AHD/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0394 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-10-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 12-01-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Shalin Jayantbhai Desai 4, Harsh Park, Near Tagore Nagar, Old Padra Road, Vadodara-390005 PAN: ABNPD5378C (Appellant) Vs The Pr.CIT-3, Vadodara (Respondent) Appellant by : Withdrawal Application Respondent by : Shri Vijay Kumar Jaiswal, CIT/DR Date of hearing : 18-10-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This is an appeal filed by the Assessee as against the Revision order dated 21.04.2020 passed under section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Principal Commissioner of Income Tax-3, Vadodara relating to the Assessment Year (A.Y) 2010-11. ITA No. 06/Ahd/2021 Assessment Year 2010-11 I.T.A No. 06/Ahd/2021 A.Y. 2010-11 Page No Shalin jayantbhai Desai vs. Pr.CIT 2 2. The Registry has noted that there is a delay of 573 days in filing the above appeal. The appeal is filed on 13.01.2021. This period falls under COVID-Pandemic situation, thus following Hon’ble Supreme Court judgment dated 23.3.2020 in suo moto Writ Petition (Civil) No.3 of 2020, vide Hon’ble Supreme Court has extended time limit for filing appeals w.e.f. 15.3.2020. Thus, there is no delay in filing the above appeal and we take the appeal of the assessee for adjudication 3. At the outset, there is letter dated 17.10.2022 from the Authorized Representative. That pursuant to the Revision order passed under section 263, the Ld. Assessing Officer given effect to the order wherein there is no addition was made. Therefore the appeal becomes academic in nature and the assessee may be permitted to withdraw the appeal. 4. The Ld. D.R. has no objection for the withdrawal. 5. In the result, the appeal filed by the assessee is hereby dismissed as withdrawn. Order pronounced in the open court on 19 -10-2022 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 19/10/2022 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee