Dipal Niranjanbhai Oza, Vadodrara V. DCIT, Circle-4(2), Vadodara

ITA 780/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3526 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 28-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Section: 271(1)(c); 274

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 780/AHD/2018 (ASSESSMENT YEAR: 2013-14) DIPAL NIRANJANBHAI OZA A-19, NILAMBERVILLA, KUBERESHWAR MARG, WAGHODIA- DBAHOI RING ROAD, VADODARA-3900025 VS. DCIT CIRCLE-4(2), BARODA [ PAN NO. AAE PO1 930 D ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI SANJAY R SHAH, AR RESPONDENT BY : SHRI L. P. JAIN, SR. D.R. DATE OF HEARING 29.11.2019 DATE OF PRONOUNCEMENT 29.11.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 19.12.2017 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS) 4, VADODARA UNDER SECTION 271(1)(C) R.W .S. 274 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT ) ARISING OUT OF THE ORDER DATED 18.03.2016 PASSED BY THE DCIT, CIRCLE-4 (2), VADODARA FOR ASSESSMENT YEAR 2013-14. 2. WHEN THE MATTER WAS TAKEN UP FOR HEARING LD. CO UNSEL SHRI SANJAY R. SHAH ON BEHALF OF THE ASSESSEE MOVED AN APPLICAT ION FOR WITHDRAWAL OF ITA NO.780/AHD/2018 DIPAL NIRANJABHAI OZA VS. DC IT ASST.YEAR 2013-14 - 2 - THE APPEAL FOR THE REASON OS SMALLNESS OF AMOUNT AN D HEAVY LITIGATION COST WHICH THE ASSESSEE CANNOT AFFORD. 3. THE PRAYER OF THE ASSESSEE FOR WITHDRAWAL OF APP EAL IS ACCEPTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 29/11/2019 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 29/11/2019 TANMAY, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 29 .11.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29.11.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S .11.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .11.2019 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S .11.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29 .11.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER