T.S.RAGHAV,SUNDER NAGAR vs. ITO, SUNDER NAGAR

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ITA 295/CHANDI/2020Status: DisposedITAT Chandigarh16 June 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's application for withdrawal and the Revenue's lack of objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) related to a penalty under Section 271(1)(c). The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal against a penalty order.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Palampur dt. 27/01/2020.

2.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

1.

APPEAL for quashing the demand order passed Under Section 271 (1) c and appeal against the order passed u/s 271 (1) c withrawl of same therof. Sir The appellant humbly submits as under :- 1-That the appellant has been to file the instant application for the stay of demand of Rs 1,22056/- by the authority below but the same is sought to be permitted as withdrawn as the appellant intends to withdraw the said application hence the written submission please.

2. The originally the appeal u/s 271 (1) c was filed manually against this order but the Appellant was instructed to file the same online hence the delay was caused and more over the counsel was not well acquainted with the system technically and also the digital signs had exhausted while the appeal was filed against the original order online and the assesee/ appellant had been to remote area of Distt. Kinnour H.P. and hence there was huge delay and hazard in filing the instant appeal against the penalty order passed under section 271 (1)c of Income Tax Act .The said appeal was not sent to online portal regarding the delay. 3.That the said order was not considered to be appealed against and no separate order in this case were passed while the said appealed has been accepted filed as manually in a communication letter issued by the CIT appeals Palampur to the Appellant. It is therefore respectfully prayed that the instant application filed for the stay of deand may kindly be allowed as withdrawn copy supplied may kindly be acknowledged and the submissions made by the ain the interest of justice.

Sd/- Appellant T S Raghav Through Counsel R.P. Sharma Advocate Sunder Nagar Distt. Mandi, H.P.

3.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

4.

In view of the above the appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 16/06/2021)

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