NIMBUS COMMERCIAL PVT. LTD.,KOLKATA V. THE PR. CIT(CENTRAL), AHMEDABAD

ITA 1063/AHD/2025

AI Insights

The case involves Nimbus Commercial Pvt. Ltd., which filed an appeal against the order of the Principal Commissioner of Income-Tax (Central), Ahmedabad, exercised under Section 263 of the Income-tax Act, 1961, for the Assessment Year 2021-22. The appeal was heard by the Income Tax Appellate Tribunal, Ahmedabad. However, before the tribunal could proceed with the substantive issues of the appeal, the assessee submitted an application requesting to withdraw the appeal. The Departmental Representative did not object to this withdrawal. Consequently, the tribunal dismissed the appeal as withdrawn without delving into the merits of the case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830548 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 13-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHER SINGH
• Assessee Lawyers: WITHDRAWAL APPLICATION
• Section: 263

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ ‘डी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA No.1063/Ahd/2025 िनधा\u0005रणवष\u0005/Assessment Year: 2021-22 Nimbus Commercial Pvt.Ltd. 22, Kenderdine Lane Kolkata Kolkata – 700 012 West Bengal PAN : AACCN 9377 L Vs. The Pr. CIT (Central) 316, Aaykar Bhawan Ashram Road Ahmedabad – 380 009 अपीलाथ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Withdrawal Application Revenue by : Shri Sher Singh, CIT-DR सुनवाई की तारीख/Date of Hearing : 12/01/2026 घोषणा की तारीख /Date of Pronouncement: 19/01/2026 आदेश/O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: This appeal filed by the Assessee is directed against the order passed by the learned Principal Commissioner of Income-Tax (Central), Ahmedabad [hereinafter referred to as “PCIT”] dated 25/03/2025, in exercise of revisionary powers under Section 263 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], for the Assessment Year 2021-22. 2. Before us, the assessee has filed an application dated 10/01/2026, requesting for withdrawal of the present appeal. 3. The said application for withdrawal of appeal is reproduced below for ready reference: Printed from counselvise.com 2 ITA No.1063/Ahd/2025 Nimbus Commercial Pvt.Ltd. Vs. Pr.CIT(Central) AY : 2021-22 Printed from counselvise.com 3 ITA No.1063/Ahd/2025 Nimbus Commercial Pvt.Ltd. Vs. Pr.CIT(Central) AY : 2021-22 4. In view of the aforesaid application filed by the assessee and also the submission of the Ld.DR that he has no objection to the assessee withdrawing the present appeal, the appeal of the assessee is “dismissed as withdrawn”. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 19/01/2026 at Ahmedabad. Sd/- Ad/- (NARENDRA PRASAD SINHA ) ACCOUNTANT MEMBER ( SIDDHARTHA NAUTIYAL) JUDICIAL MEMBER Ahmedabad; Dated 19 /01/2026 TC Nair, Sr.PS आदेश की \u0017ितिलिप अ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0016 / The Appellant 2. \u0017'थ\u0016 / The Respondent. 3. संबंिधत आयकर आयु) / Concerned CIT 4. आयकर आयु) ) अपील ( / The CIT(A)- 5. िवभागीय \u0017ितिनिध , अिधकरण अपीलीय आयकर /DR,ITAT, Ahmedabad, 6. गाड, फाईल / Guard file. आदेशानुसार/ BY ORDER, // //True Copy// TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad 1. Date of dictation … .16.1.2026 Date on which the typed draft is placed before the Dictating Member :..…….……16.1.2026 1. Other Member……….………….. 2. Date on which the approved draft comes to the Sr.P.S./P.S……………………. 3. Date on which the fair order is placed before the Dictating Member for pronouncement……. 4. Date on which the fair order comes back to the Sr.P.S./P.S……….………19.1.26 5. Date on which the file goes to the Bench Clerk……….…… 19.1.26 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……………… Printed from counselvise.com "