IN THE INCOME TAX APPELLATE TRIBUNAL
                          "D" Bench, Mumbai

                 Before Shri D. Manmohan, Vice President
             and Shri D. Karunakara Rao, Accountant Member

                          ITA No. 3226/Mum/2013
                          (Assessment Year: 2008-09)

     Smt. Rupam J. Parekh                A C I T - 12(1)
     Fortune Bldg., 3rd Floor            Aayakar Bhavan, M.K. Road
                                     Vs.
     568, L.J. Road, Five Garden         Mumbai 400020
     Matunga (E), Mumbai 400019
                             PAN - AADPP5451H
                Appellant                         Respondent

                    Appellant by:      Shri Nidhi Patel
                    Respondent by:     Shri Love Kumar

                    Date of Hearing:       25.02.2015
                    Date of Pronouncement: 25.02.2015

                                   ORDER

Per D. Manmohan, V.P.

      This appeal by the assessee is directed against the order dated
04.03.2013 passed by CIT(A)-23, Mumbai and it pertains to A.Y. 2008-09.






2.    The following grounds were urged by the assessee: -

     "1. The Commissioner of Income-tax (Appeals) ­ 32, Mumbai
          (hereinafter referred to as the CIT(A)) erred in upholding the action
          of the Assistant Commissioner of Income-tax 12(1), Mumbai
          (hereinafter referred to as the Assessing Officer) in disallowing a
          sum of Rs.17,381 on account of expenses incurred for earning
          dividend income by invoking the provisions of section 14A of the
          Act.
     2.   The CIT(A) erred in upholding the action of the Assessing Officer
          in considering loss (short-term) under the head "capital gains" Rs
          28,56,593 as business loss"

3.    During the course of hearing the learned counsel for the assessee
moved an application for withdrawal of the appeal to which Revenue has no
                                       2                 ITA No. 3226/Mum/2013
                                                            Smt. Rupam J. Parekh






objection. We, therefore, allow the assessee to withdraw her appeal.
Accordingly this appeal is dismissed as withdrawn.

Order pronounced in the open court on 25th February, 2015.

                   Sd/-                                   Sd/-
           (D. Karunakara Rao)                      (D. Manmohan)
           Accountant Member                         Vice President

Mumbai, Dated: 25th February, 2015

Copy to:

   1.   The   Appellant
   2.   The   Respondent
   3.   The   CIT(A) ­ 23, Mumbai
   4.   The   CIT­ 12, Mumbai City
   5.   The   DR, "D" Bench, ITAT, Mumbai

                                                      By Order

//True Copy//
                                                   Assistant Registrar
                                           ITAT, Mumbai Benches, Mumbai
n.p.