Facts
The assessee filed an appeal against an order of the CIT(A) for assessment year 2016-17, related to a penalty of Rs. 91,722/- under Section 271AAB of the Act. During the hearing, the assessee's representative requested to withdraw the appeal.
Held
The Tribunal allowed the assessee to withdraw the appeal, as the Departmental Representative had no objection. The appeal was accordingly dismissed as withdrawn.
Key Issues
Whether the assessee's appeal can be dismissed as withdrawn upon request and without objection from the revenue.
Sections Cited
271AAB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1356/JP/2024
ORDER PER: DR. S. SEETHALAKSHMI, J.M. The assessee has filed an appeal against the order of the CIT(A), Jaipur -4 dated 18-09-2024 for the assessment year 2016-17 in the matter of penalty amounting to Rs. 91,722/- u/s 271AAB of the Act. During the course of hearing, the ld. AR of the assessee has prayed 2.1 for withdrawal of the appeal for which ld. DR has no objection. Hence, we allow to withdraw the appeal.
Sd/- Sd/- ¼xxu Xkks;y ½ ¼ Mk0 ,l- lhrky{eh ½ (Gagan Goyal) (Dr. S. Seethalakshmi) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 18 /08/2025 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Yogesh Maheshwari, Jaipur 2. izR;FkhZ@ The Respondent- The ACIT, Central Circle-3, Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA Nos. 1356/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत