VIJAYKUMAR M UPADHYAY,VADODAR vs. DCIT, CIRCLE-4(2), VADODARA

PDF · subscribers
ITA 748/AHD/2018Status: DisposedITAT Ahmedabad18 November 2019AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeal. The appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) concerning a penalty under section 271(1)(c). During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be withdrawn due to smallness of amount and high litigation cost.

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, “SMC” BENCH, AHMEDABAD

Before: SHRI MAHAVIR PRASAD & SHRI WASSEM AHMED

For Appellant: Shri Sanjay R. Shah, AR, Shri Rajdeep Singh, Sr. DR

O R D E R

PER MAHAVIR PRASAD - JM:

1.

This appeal has been filed by the assessee against the order of Ld. CIT(A)-No. CAB/4-10271/2016-17dated 19.12.2017 under section 271(1)(c) of the Act.

2.

When the matter was taken up for hearing Ld. Counsel Shri Sanjay R. Shah on behalf of the assessee moved an application for withdrawal of appeal for the reason smallness of amount and heavy litigation cost which assessee cannot afford.

M Upadhyay vs. DCIT] A.Y. 2013-14 - 2 -

3.

The prayer of the assessee for withdrawal of appeal is accepted.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

This Order pronounced in Open Court on 18/11/2019

Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 18/11/2019 TANMAY TRUE COPY आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद । 1.Date of dictation on 29.10.2019 2.Date on which the typed draft is placed before the Dictating Member 29.10.2019 3.Date on which the approved draft comes to the Sr. P.S./P.S. .10.2019 4.Date on which the fair order is placed before the Dictating Member for pronouncement .10.2019 5.Date on which the fair order comes back to the Sr.P.S./P.S .10.2019 6.Date on which the file goes to the Bench Clerk 19.10.2019 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Despatch of the Order………

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 →