PRATAP RAM,JAYAL vs. RJN-W-(540)(94), DELHI

ITA 1028/JODH/2025Status: DisposedITAT Jodhpur28 August 2026AY 2018-20193 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal due to the filing of a duplicate appeal. No opinion was expressed on the merits of the case.

What were the facts?

The assessee filed an appeal against the confirmation of a penalty under section 271AAC(1). The appeal was initially filed with the wrong jurisdiction and later redirected. A separate appeal concerning the same matter was already filed correctly.

What were the issues?

Whether the appeal should be withdrawn due to the filing of a duplicate appeal and the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH JODHPUR

For Appellant: Shri S. V. S. Khatri, CA (Physically)
For Respondent: Ms. Shivani Bansal, CIT-DR (Physically)
Hearing: 06.08.2026Pronounced: 28.08.2026

PER: MAKARAND VASANT MAHADEOKAR, AM

This appeal by the assessee is directed against the order dated 09.09.2025 passed by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, under section 250 of the Income-tax Act, 1961, for the assessment year 2018-19, whereby the penalty of Rs.4,80,734/- imposed under section 271AAC(1) of the Act vide order dated

2 Pratap Ram 23.08.2023 was confirmed. In substance, the assessee has challenged the confirmation of the said penalty on the grounds of lack of proper opportunity and non-consideration of the facts and circumstances of the case.

2.

At the time of hearing, the learned AR placed on record

The order continues below.

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