KARAN DEVELOPERS THROUGH DECEASED PARTNER LATE GULAB RATNANI THROUGH LEGAL HEIR LATA GULAB RATNANI,PIMPRI PUNE vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 8, AKURDI, PUNE, AUKRDI, PUNE

PDF · subscribers
ITA 328/PUN/2023Status: DisposedITAT Pune30 May 2023AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's representative prayed for withdrawal of the appeal, and the revenue representative had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against a penalty order. The assessee later filed a withdrawal application for the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “A” BENCH, PUNE

Before: HON’BLE SHRI S.S.VISWANETHRA RAVI & SHRI G. D. PADMAHSHALI

For Appellant: Shri Hari Krishan & Arrchena Shetty
Pronounced: 26/05/2023

ORDER PER G. D. PADMAHSHALI, AM; This appeal is filed against the order of first appellate authority National Faceless Appeal Centre [for short “NFAC”] dt. 20/01/2023 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”] emanating from order of penalty dt. 30/03/2018 passed u/s 271(1)(c) by the Dy. Commissioner of Income Tax, Circle-8, Pune [for short “AO”] for the assessment year [for short “AY”] 2009-10. ITAT-Pune Page 1 of 2

2.

At the outset, the learned representative for the assessee [for short “AR”] referring to Form No 5 dt. 25/05/2023 issued u/r 7 of VSVR, 2020 and withdrawal application of even date, has prayed for withdrawal of present appeal reiterating the contents thereof. Recording no objection from the learned departmental representative [for short “DR”] we dismiss this appeal as withdrawn.

3.

In result, the appeal is dismissed as WITHDRAWN. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Friday, 26th day of May, 2023.

1.

-S/d- -S/d- S. S.VISWANETHRA RAVI G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 30th day of May, 2023. आदेशकीप्रधिधलधपअग्रेधर्ि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT-Pune (Mh-India) 4.The NFAC, New Delhi. 5. The DR, ITAT, “A” Bench, Pune 6. गार्डफ़ाइल / Guard File. आदेशानुसार / By Order, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.

ITAT-Pune Page 2 of 2

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →