Shri Lavjibhai Dungarbhai Daliya, Surat V. Dy. Commissioner of Income Tax, Central Circle-2, Surat

ITSSA 68/SRT/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4161 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-01-2024
• Assessment Year: 2009-2010
• Appeal Filed On: 09-08-2022
• 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 IT(SS)A No. 68 & 69/Srt/2022 (A.Y. 2009-10 & 2010-11) (Virtual hearing) Shri Lavjibhai Dungarbhai Daliya, K-701, River View Heights, Pedar Road, Mota Varachha, Surat. PAN No. AGDPP 5123 E Vs. D.C.I.T., Central Circle-2, Surat. Appellant/ assessee Respondent/ revenue Assessee represented by Shri Ashwin K Parekh, CA Department represented by Shri Ashish Pophare, CIT-DR Date of hearing 29/01/2024 Date of pronouncement 29/01/2024 Order under Section 254(1) of Income Tax Act PER: BENCH 1. Both these appeals by the same assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-4, Surat [in short, the ld. CIT(A)] both dated 27/06/2022 for the A.Y. 2009- 10 and 2010-11. 2. Both these appeals came up for hearing on today i.e. 29/01/2024, the learned Authorised Representative (ld. AR) of the assessee submits that as per instruction of assessee, he may be allowed to withdraw the present appeals 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 these appeals. Therefore, considering the submissions of both the parties, the ld. AR of IT(SS)A 68 & 69/Srt/2022 Shri Lavjibhai Dungarbhai Daliya Vs DCIT 2 the assessee is allowed to withdraw both these appeals. Consequently, both the appeals filed by the assessee are dismissed as withdrawn 3. In the result, both these appeals of assessee are dismissed as withdrawn, order pronounced at the time of hearing. Order pronounced in the open court on 29 th January, 2024. Sd/- Sd/- (Dr. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 29/01/2024 *Ranjan Copy to: 1. Assessee – 2. Revenue – 3. CIT(E) 4. DR 5. Guard File By order Sr. Private Secretary, ITAT, Surat