KAILASH COMMUNICATION (P) LTD.,NEW DELHI vs. ITO WARD 14(1), NEW DELHI

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ITA 5408/DEL/2019Status: DisposedITAT Delhi01 September 2022AY 2010-113 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application for withdrawal of the appeal. Consequently, the appeal filed by the assessee was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order confirming a penalty levied by the AO under Section 271(1)(c). The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee's appeal against the penalty order should be dismissed upon withdrawal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

Hearing: 01/09/2022Pronounced: 01/09/2022

Appellant Sh. Aneesh Gupta, CA Respondent Sh. M. Baranwal, CIT (DR) Date of hearing: 01/09/2022 Date of Pronouncement: 01/09/2022 ORDER PER N.K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the CIT(A)-36, New Delhi dated 29.03.2019 for A.Y.2010-11.

2.

The solitary grievance of the assessee is that the CIT(A) erred in confirming the penalty of Rs.52530/- levied by the AO u/s. 271 (1) (c) of the Act.

3.

At the very outset the authorised representative of the assessee moved an application for the withdrawal of the captioned appeal. The application read as under :-

4.

In the light of the above this appeal by the assessee is dismissed.

5.

Decision announced in the open court on 01.09.2022.

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