MADHU AGRAWAL,GURGAON vs. JCIT(OSD) CENTRAL CIRCLE--05, NEW DELHI

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ITA 9771/DEL/2019Status: DisposedITAT Delhi29 January 2021AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals as the penalty amount had already been paid. The Departmental Representative had no objection to this request.

What were the facts?

The assessee filed appeals against penalty orders under Section 271(1)(c) of the Income Tax Act. The assessee had already paid the penalty amount in dispute.

What were the issues?

Whether an appeal against a penalty order is maintainable when the penalty has already been paid by the assessee.

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 “B” BENCH: NEW DELHI

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

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

ORDER PER G.S. PANNU, VP : These appeals by the assessee for the assessment years 2010-11 to 2015-16 are directed against the order of CIT(A)-24, New Delhi dated 22.07.2019.

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.

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