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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
The assessee has filed this appeal challenging the order dated 31.5.2019 passed by learned CIT(A)-17, Mumbai and it relates to A.Y. 2009-10. The assessee is aggrieved by the decision of learned CIT(A) in confirming the penalty of Rs. 46,582/- levied under section 271(1)(c) of the Act.
This appeal was disposed of by the Tribunal initially on 01.12.2021, ex parte, without presence of the assessee. Subsequently the assessee moved a Miscellaneous Application seeking recall of the order and accordingly the Tribunal, vide its order dated 14.7.2022 passed in M.A. No. 304/Mum/2021, recalled the order.
None appeared on behalf of the assessee when the appeal was called out. However, I noticed from the record that the assessee has settled the dispute under this appeal under Vivad Se Vishwas Act, 2020. In view of the above this appeal of the assessee does not require adjudication. Accordingly I dismiss the appeal of the assessee.
2 M/s. Joy Packaging Pvt. Ltd.
In the result appeal filed by the assessee is dismissed.
Order pronounced in the open court on 18.08.2022.