BISWAJIT KARMAKAR,CUTTACK vs. ITO WARD-2(3), CUTTACK

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ITA 220/CTK/2023Status: DisposedITAT Cuttack20 September 2023AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acceded to the request of the assessee's counsel to withdraw the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against penalty orders under sections 271A and 271B for the assessment year 2011-12. The assessee's counsel subsequently filed petitions seeking to withdraw the appeals.

What were the issues?

Whether the assessee's appeals against penalty orders are to be dismissed as withdrawn upon their request.

Which sections of the Income-tax Act were involved?

Section 271A,Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Appellant: Shri Subit Sahu, Adv
For Respondent: Shri S.C.Mohanty, Shri S.C.Mohanty, Sr DR
Hearing: 20/09Pronounced: 20/0

O R D E R These are appeals filed by the assessee against the separate orders These are appeals filed by the assessee against the separate orders These are appeals filed by the assessee against the separate orders of the ld CIT(A) of the ld CIT(A)-2, Bhubaneswar dated 21.3.2023, in the matter of penalty 2, Bhubaneswar dated 21.3.2023, in the matter of penalty under section 271A and 271B of the I.T.Act under section 271A and 271B of the I.T.Act for the assessment year 2011 for the assessment year 2011- 12.

2.

Shri Subit Sahu, Adv appeared for the assessee and Shri Shri Subit Sahu, Adv appeared for the assessee and Shri Shri Subit Sahu, Adv appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. S.C.Mohanty, ld Sr DR appeared for the revenue.

3.

Vide petitions dated 12.9.2023, ld counsel for the assessee seeks to petitions dated 12.9.2023, ld counsel for the assessee seeks to petitions dated 12.9.2023, ld counsel for the assessee seeks to withdraw the appeals. At the time of heari withdraw the appeals. At the time of hearing of the appeals, ld AR also ng of the appeals, ld AR also P a g e 1 | 2 & 221/CTK/2023 Assessment Year : 2011-2012 state that the assessee does not pursue the appeal, to which, ld Sr DR did not have any objection.

4.

In view of above, I accede to the request of ld AR of the assessee and consequently, the appeals of the assessee are dismissed as withdrawn.

5.

In the result, both the appeals of the assessee stand dismissed.

Order dictated and pronounced in the open court on 20/09/2023.

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