Lavjibbai Dngarbhai Daliya (HUF), Surat V. Pr. CIT Surat 1, Surat

ITA 75/SRT/2022

AI Insights

The case involved an appeal by Lavjibhai Dungarbhai Daliya (HUF) against the order of the Principal Commissioner of Income Tax, Surat-1, dated 21/02/2022, concerning the Assessment Year 2017-18. During the virtual hearing, the assessee's Authorized Representative requested permission to withdraw the appeal, citing instructions from the assessee. The Departmental Representative for the revenue expressed no objection to the withdrawal. Consequently, the tribunal allowed the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302190 (ITAT-SURAT)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-01-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 04-04-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 75/Srt/2022 (Assessment Year 2017-18) (Virtual hearing) Lavjibhai Dungarbhai Daliya (HUF), K-701, River View Heights, Pedar Road, Mota Varacha, Surat. PAN No. AABHL 5412 Q Vs. Principal Commissioner of Income Tax, Surat-1, Surat. Appellant/ assessee Respondent/ revenue Assessee represented by Shri Ashwin K Parekh, AR Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 09/01/2023 Date of pronouncement 09/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Surat-1 (in short, the ld. Pr. CIT) dated 21/02/2022 for the Assessment year (AY) 2017-18. 2. The appeal came up for hearing on 09/1/2022, the learned Authorised Representative (ld. AR) of the assessee submits that as per instruction of assessee, he may be allowed to withdraw the present appeal unconditionally. The learned Commissioner of Income Tax-Departmental Representative (ld. CIT-DR) for the revenue has no objection if the ld. AR of assessee is allowed to withdraw the appeal. Therefore, considering the submissions of both the parties, the ld. AR of the assessee is allowed ITA No. 75/Srt/2022 Lavjibhai Dungarbhai Daliya (HUF) Vs Pr.CIT 2 to withdraw the present appeal. Consequently, the appeal filed by the assessee is dismissed as withdrawn 3. In the result, this appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 09 th January, 2023 at the time of hearing. Sd/- Sd/- (Dr. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 09/01/2023 *Ranjan Copy to: 1. Assessee – 2. Revenue - 3. CIT(A) 4. CIT 5. DR 6. Guard File By order Sr. Private Secretary, ITAT, Surat