Income Tax Appellate Tribunal - Rajkot
Jaypalsinh Ratubha Jadeja,Dhrol vs Ito Ward 2(10) Jamnagar, Jamnagar on 3 March, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM.
& DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.700/RJT/2024 नधारणवष / Assessment Year: (2013-14) (Hybrid Hearing) Jaypalsinh Ratub ha Jadeja, Vs. ITO WARD 2(10) Rojiya Tal, Dhrol Jamnagar Dist. Jamnagar 3 61220 थायीले खासं . /जीआइआरसं . /PAN/GIR No.: ALWPJ1038L (Appellant) (Respondent) Appellant by : Shri Chetan Agarwal, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav , Ld. Sr. (DR) Date of Hearing : 27/02 /2025 Date of Pronouncement : 03/03 /2025 आदे श / O R D E R PER DINESH MOHAN SINHA JM;
Captioned appeal filed by assessee pertaining to Assessment Year 2013- 14, is directed against order passed by Commissioner Of Income Tax (Appeal), vide order dated 26/08/2024, which in turn arises out of an order passed by the Assessing Officer dated 16/09/2022 u/s 271(1)(b) of the Income Tax Act, 1961.
GROUNDS OF APPEALS:-
1. The learned CIT(A) erred in law as well as on fact in upholding the penalty Rs. 30,000 imposed by Ld. AO u/s.271(1)(b) of the Act.
Page | 1 During the course of hearing the Ld. AR of the assessee has moved an application for requesting to withdraw the appeal of the assessee. The application for withdraw of appeal runs as under.
"With reference to above, your honour may kindly appreciate that the assessee has opted for VSVS' 2024 and the same is accepted by Ld. PCIT. In view of this, we kindly request your honour to grant us leave to withdraw present appeal."
That the Ld DR has to objection in case the assessee withdraw the appeal. We have heard the matter and accept the request of the Ld AR of the assessee. We permit to the assessee for withdraw of the appeal. In result the appeal of the assessee is treated as dismissed as withdrawn.
Order pronounced in the open court on 03 / 03 /2025.
Sd/- Sd/-
(Dr. A.L. SAINI) (DINESH MOHAN SINHA)
ACCOUNT MEMBER JUDICAL MEMBER
Rajkot (True Copy)
दनांक/ Date: 03 /03/2025
Copy of the Order forwarded to
1. The Assessee
2. The Respondent
3. The CIT(A)
4. Pr. CIT
5. DR/AR, ITAT, Rajkot
6. Guard File
By Order
Assistant Registrar/Sr. PS/PS ITAT, Rajkot Page | 2