ADVANCED COMPUTERS AND MOBILES INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT CIRCLE 1(1)(1), MUMBAI

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ITA 3307/MUM/2025Status: DisposedITAT Mumbai22 August 2025AY 2016-17Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI RAJ KUMAR CHAUHAN ( (Judicial Member)1 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 noted that the assessee's counsel produced a letter from the Director stating the assessee did not wish to pursue the appeal. Consequently, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee's appeal was directed against an order confirming a penalty levied under Section 271(1)(b) for non-compliance with notices issued under Section 142(1) of the Income-tax Act.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on a letter from the assessee's Director indicating no intention to pursue the matter.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A” MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI RAJ KUMAR CHAUHAN

For Appellant: Mr. Surendra Mohan, Sr. DR
For Respondent: Mr. Surendra Mohan, Sr. DR
Hearing: 07/08/2025

ORDER

PER OM PRAKASH KANT, AM

1.

This appeal by the assessee is directed against order dated 24.03.2025 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2016-17 in relation to penalty u/s 271(1)(b) of the Income-tax Act, 1961 (in short ‘the Act’) for non- compliance of the notices issued u/s 142(1) of the Act on three occasions i.e. 17.01.2023, 02.02.2023 and 21.04.2023.

2.

At the very threshold, the learned counsel for the assessee At the very threshold, the learned counsel for the assessee At the very threshold, the learned counsel for the assessee placed on record a letter duly signed by the Director of the ord a letter duly signed by the Director of the ord a letter duly signed by the Director of the Company, wherein it has been categorically stated that the assessee Company, wherein it has been categorically stated that the assessee Company, wherein it has been categorically stated that the assessee does not wish to pursue the present appeal. In view of the said does not wish to pursue the present appeal. In view of the said does not wish to pursue the present appeal. In view of the said communication, and considering the request for withdrawal made communication, and considering the request for withdrawal made communication, and considering the request for withdrawal made on behalf of the assessee, we see no reason to keep the matter the assessee, we see no reason to keep the matter the assessee, we see no reason to keep the matter pending. Accordingly, the appeal stands dismissed as withdrawn. pending. Accordingly, the appeal stands dismissed as withdrawn. pending. Accordingly, the appeal stands dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed as In the result, the appeal filed by the assessee is dismissed as In the result, the appeal filed by the assessee is dismissed as withdrawn.

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