DIAWAR R SHAIKH,PUNE vs. DCIT, CIR, 8, PUNE

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ITA 39/PUN/2021Status: DisposedITAT Pune19 July 2022AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. The assessee was granted liberty to raise all grounds in other pending appeals.

What were the facts?

The assessee filed three appeals against penalty orders for assessment years 2009-10 to 2011-12. The assessee subsequently filed a letter requesting to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals. The Tribunal considered the assessee's wish to consolidate arguments in other pending cases.

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, ‘A’ BENCH, PUNE

For Appellant: Shri S.D. Pathak
For Respondent: Shri S.P. Walimbe

ORDER PER S.S. GODARA, JM : These assessee’s three appeals for A.Y. 2009-10 to 2011-12 arise against the CIT(A)- 9, Pune’s separate orders all dated 27-03-2018 in Case No. PN/CIT(A)-6/DDCIT-Cir.8/335(B)/ 2015-16/123, PN/CIT(A)-6 / DDCIT- Cir.8/335(B) / 2015-16/124 and PN/CIT(A)-6/DDCIT-Cir.8/335(B)/2015-16/125 respectively in proceedings u/s 271(1)(c) of the Income-tax Act, 1961, in short “the Act”.

Heard both the parties. Case files perused.

2.

It emerges at the outset that the learned counsel has filed a letter dated of even date that the assessee no more wishes to press for all the three appeals since he has already filed as many cases against the very penalties to935/PUN/2018 pending for hearing on 18-07-2022. He seeks to withdraw all these three cases therefore. The Revenue is fair enough in not disputing all these averments. Faced with this situation, we accept the assessee’s request to withdraw all these three appeals with liberty to raise all factual as well as legal grounds in the three cases in ITA No. 933 to 935/PUN/2018. Ordered accordingly.

3.

These assessee’s three appeals are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on this 19th day of July 2022.

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