ORIENTAL WINES,BATHINDA vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), LUDHIANA

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ITA 247/CHANDI/2026Status: DisposedITAT Chandigarh01 September 2026AY 2017-182 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal as the assessee no longer wished to pursue it. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against a penalty levied under Section 272A(2)(g) read with Section 272A(3) of the Income Tax Act. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the assessee's appeal against a penalty order should be dismissed as withdrawn upon their request.

Which sections of the Income-tax Act were involved?

Section 272A(2)(g),Section 272A(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

Heard together (2 matters)

ITA No. 247/Chd/2026
ITA No.247/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R RAJESH DAMODARLAL SHARMA (Judicial Member) 1. This appeal by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi u/s 250 of the Income Tax Act, 1961, dated 04.12.2025 for the Assessment Year (AY) 2017-18

ITA No. 247/Chd/2026 AY : 2017-18 Oriental Wines confirming levy of penalty of Rs.2,80,200/- as levied by Ld. AO u/s 272A(2)(g) r.w.s. 272A(3) on 31.01.2025. 2. The Ld. AR, at the outset, sought withdrawal of the appeal on the ground that the assessee does not wish to pursue this appeal any further. A letter to that effect has been placed on record. The Ld. Sr. DR did not oppose the withdrawal of the appeal. 3. In view of the above stated position, the appeal of the assessee stand dismissed as withdrawn. Order pronounced on 01.09.2026

-Sd- -Sd- (MANOJ KUMAR AGGARWAL) (RAJESH DAMODARLAL SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER AS Dated: 01-09-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KENDRIYA SADAN, SECTOR – 9A CHANDIGARH

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