RAVI BHARDWAJ,NEW DELHI vs. JCIT (OSD), CENTRAL CIRCLE-05, NEW DELHI

PDF · subscribers
ITA 9766/DEL/2019Status: DisposedITAT Delhi29 January 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against penalty orders under Section 271(1)(c) for assessment years 2014-15 and 2015-16. The assessee later paid the penalty amount and requested withdrawal of the appeals.

What were the issues?

The primary issue was whether the assessee's appeals against penalty orders should be withdrawn after the penalty amount was paid.

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, DELHI BENCH ‘B’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Ms. Sweta Bansal, CA
Hearing: 29.01.2021Pronounced: 29.01.2021

PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2014-15 & 2015-16 are directed against the respective orders of learned CIT(A)-24, New Delhi. 2. The Assessee’s A.R. vide her email dated 25.01.2021 has submitted that these appeals are relating to penalty u/s. 271(1)© of the I.T. Act, 1961 and the assessee has paid the amount of penalty under appeals. Therefore, he requested for withdrawal of these appeals filed by the assessee. 3. Ld. Departmental Representative has no objection on the request of the Assessee’s A.R. 4. In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeals.

5.

In the result, both the appeals filed by the assessee stand dismissed as withdrawn.

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 →