M/s. Siddheshwari Infrastructure, Ahmedabad V. The Pr. CIT-(Central), Ahmedabad

ITA 925/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8330 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 26-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: BIREN SHAH
• Keywords: Tax effect
• Section: 263

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 925/Ahd/2019 Assessment Years : 2014-15 M/s. Siddheshwari Infrastructure, 4 th Floor, S K House, Opp. Karnavati Club, Drive In Road, Bodakdev, Ahmedabad-380054 PAN : ABMFS 3587 R Vs PCIT – Central Ahmedabad अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹 灹灹 灹त् त्त् त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : Shri Biren Shah, AR Revenue by : Shri R.R. Makwana, Sr DR सुनवाई क琉 तारीख/Date of Hearing : 15/11/2021 घोषणा क琉 तारीख /Date of Pronouncement: 17/11/2021 आदेश आदेशआदेश आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The assessee is in appeal before the Tribunal against the order of the learned Principal Commissioner of Income-Tax (Central), Ahmedabad dated 29 th March 2019 passed under Section 263 of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2014-15. 2. The learned Counsel for the assessee, at the very outset, submitted that in pursuance of impugned order of PCIT dated 29 th March 2019, the Assessing Officer has passed the assessment order. He made partial additions. Those additions were challenged before the learned CIT(A) who has deleted the additions. The appeal of the Revenue was dismissed for want of tax effect. Hence, the assessee got the relief; therefore, it is not interested in prosecuting this appeal and prayed for dismissal of this appeal as withdrawn. We do not have any hesitation in dismissing the appeal of ITA No. 925/Ahd/2019 M/s. Siddheshwari Infrastructure Vs. PCIT AY : 2014-15 2 the assessee as withdrawn on the strength of the statement made by Shri Biren Shah, learned Counsel for the assessee before us. Accordingly, the appeal of the assessee is dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 17 th November 2021 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Ahmedabad, Dated 17/11/2021 *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, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad 1. Date of dictation- ...15.11.2021...... 2. Date on which the typed draft is placed before the Dictating Member ...15.11.2021............ Other member ......17..11.2021............... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ......17..11.2021............ 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ..17..11.2021.. 5. Date on which the file goes to the Bench Clerk...17..11.2021................ 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................