Shri Chetan Nandlal Sangani, Rajkot V. The Pr. CIT, Central Circle, Ahmedabad, Ahmedabad

ITA 70/RJT/2021

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3968 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-11-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 12-05-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER (Conducted through Virtual Court) ITA No. 70/Rjt/2021 िनधा榁रणवष榁/Assessment Year: 2011-12 Shri Chetan Nandlal Sangani, C/o. Chetan Art Jewelers, 309-Shalin Complex, Mandvi Chowk, Soni Bazar, Rajkot-360001 PAN : AMVPS 5788 E Vs. The Pr. Commissioner of Income-tax, Central Circle, Ahmedabad अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹瀄 灹瀄 灹瀄 灹瀄 यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : Shri Sumit Shingala, AR Revenue by : Shri Shramdeep Sinha, CIT-DR सुनवाई क琉 तारीख/Date of Hearing : 30.11.2023 घोषणा क琉 तारीख /Date of Pronouncement: 07.02.2024 आदेश आदेशआदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: Present appeal has been filed by the assessee against order of the ld. Principal Commissioner of Income-tax, Central Circle, Ahmedabad [hereinafter referred to as "PCIT" for short] dated 30.03.2021, in exercise of his revisionary powers under Section 263 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], for the Assessment Year (AY) 2011-12. 2. At the time of hearing, the ld. Counsel for the assessee submitted that the assessee wants to withdraw his appeal. We also observe from the record that the assessee has filed a letter dated 31.10.2023 before us stating that the fresh order passed u/s 143(3) r.w.s. 147 pursuant to order u/s 263 of the Act has been passed without making any variation, on 31.03.2022. 3. The learned Departmental Representative has no objection for withdrawal of the assessee’s appeal. 2 ITA No. 70/Rjt/2021 Shri Chetan nandlal Sangani Vs. PCIT AY : 2011-12 4. In view of the above facts as also considering the statement made by the ld. Counsel for the assessee, we allow the withdrawal of appeal filed by the assessee; and, accordingly appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 7 th February, 2024 at Ahmedabad. Sd/- Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 07/02/2024 **bt आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Rajkot, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Rajkot 1. Date of dictation ......06.02.2024........ 1. Date on which the typed draft is placed before the Dictating Member :..... 06.02.2024.......... 2. Other Member......06.02.2024.................. 3. Date on which the approved draft comes to the Sr.P.S./P.S...06.02.2024....................... 4. Date on which the fair order is placed before the Dictating Member for pronouncement...07.02.2024... 5. Date on which the fair order comes back to the Sr.P.S./P.S......07.02.2024............. 6. Date on which the file goes to the Bench Clerk......07.02.2024.......... 7. Date on which the file goes to the Head Clerk....... 8. The date on which the file goes to the Assistant Registrar for signature on the order............ 9. Date of Despatch of the Order..................