JASPAL SINGH CHAWLA,NEW DELHI vs. DCIT CC-1, GURGAON

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ITA 969/DEL/2019Status: DisposedITAT Delhi25 March 2022AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as the issue had become academic due to the deletion of the penalty by the Tribunal. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the direction to initiate penalty proceedings under Section 271D of the Income-Tax Act for multiple assessment years. The assessee later sought to withdraw the appeals.

What were the issues?

Whether the appeals against the direction to initiate penalty proceedings are maintainable when the penalty itself has been deleted by the Tribunal, rendering the issue academic.

Which sections of the Income-tax Act were involved?

Section 271D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI RAMA KANTA PANDA & SHRI SAKTIJIT DEY

For Respondent: Shri Umesh Takyar, Sr. DR
Hearing: 25.03.2022Pronounced: 25.03.2022

ORDER PER RAMA KANTA PANDA: ACCOUNTANT MEMBER: Captioned appeals have been filed by the assessee assailing the direction issued by learned Commissioner of Income-Tax (Appeals)-3, Gurgaon, to initiate proceedings for imposition of penalty under Section 271D of the Income-Tax Act, 1961 pertaining to assessment years 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17.

2.

Learned Authorized Representative of the assessee has furnished letter dated 15.03.2022, seeking withdrawal of the appeals as the issue raised by the assessee in these appeals has become academic, post, deletion of penalty imposed under Section 271D of the Act by the Tribunal.

3.

Learned Departmental Representative did not raise any objection to assessee’s request for withdrawal of the appeals.

4.

In view of the aforesaid, we permit the assessee to withdraw these appeals. Accordingly, appeals are dismissed as withdrawn.

5.

In the result, all these appeals are dismissed. Order pronounced in the open court on 25th March, 2022 Sd/- Sd/- (SAKTIJIT DEY) ( RAMA KANTA PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25th March, 2022. Mohan Lal

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