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

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ITA 9772/DEL/2019Status: DisposedITAT Delhi29 January 2021AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. 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 the appeals filed by the assessee against penalty orders are maintainable when the penalty has already been paid and the assessee wishes to withdraw the appeals.

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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