The JCIT(OSD), Circle-1(1)(1), Vadodara V. M/s. A B Engineering , Vadodara

ITSSA 5/AHD/2022

AI Insights

The case involves an appeal by the Revenue against the order passed by the Commissioner of Income Tax (Appeals)-IV, Ahmedabad, which arose from a penalty order issued by the ACIT, Central Range, Baroda. The penalty was under Section 153C read with Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2009-10. During the hearing, the Revenue's representative informed the tribunal that they would not pursue this appeal due to the filing of a duplicate appeal, leading to the dismissal of the current appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125039 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-07-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 08-05-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील (SS) सं./ I. T(SS). A. No . 5/Ah d/2022 ( नधा रण वष / A ss es sment Year : 2009-10) T h e J C IT ( O S D ) C ir cl e - 1 ( 1 ) ( 1 ) , Va d o da r a बनाम/ Vs . M/ s. A B E ngi n ee r in g 3 5 9- 2 /3 60 -2 , G I D C I n d us tr ia l E s t at e , M a k ar pu r , V a d od ar a, G u ja r at 3 91 1 1 0 थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A O FA 6 7 0 9 Q (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Praveen Verma, Sr. DR यथ क ओर से/Respondent by : Shri Parin S Shah, A.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 03/07/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 05/07/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Revenue is directed against the order dated 06.12.2013 passed by the Ld. Commissioner of Income Tax (Appeals)- IV, Ahmedabad arising out of the penalty order dated 28.12.2011 passed by the ACIT, Central Range, Baroda under Section 153C r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2009-10. IT(SS)A No. 5/Ahd/2022 (JCIT(OSD) vs. M/s. A B Engineering) A.Y.– 2009-10 - 2 - 2. At the time of hearing of the instant appeal, the Ld. Representative appearing for the Revenue submitted before us that he does not want to press this appeal, since a duplicate appeal has been filed. Thus, the appeal may be treated as withdrawn. In that view of the matter, the appeal is dismissed as withdrawn. 3. In the result, Revenue’s appeal is dismissed as withdrawn. This Order pronounced on 05/07/2023 Sd/- Sd/- (ANNAPURNA GUPTA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 05/07/2023 True Copy S. K. SINHA आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad