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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R.S. SYAL & SHRI SATBEER SINGH GODARA
Assessee by Shri Neelesh Khandelwal Revenue by Shri M.G. Jasnani Date of hearing 31-05-2022 Date of pronouncement 31-05-2022 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 17-10-2019 passed by the CIT(A)-4, Pune confirming the penalty of Rs.1,54,93,953 imposed by the Assessing Officer u/s 271(1)(c) of the Income-tax Act, 1961 in relation to the assessment year 2012-13.
At the outset, the ld. AR submitted that the appeal under consideration has become infructuous because the quantum appeal has gone under Vivad Se Vishwas Scheme. The ld. DR fairly accepted the factual position stated on behalf of the assessee.
Under these circumstances and without going into merits, we dismiss the appeal as having become infructuous. 3. In the result, the appeal is dismissed.
Order pronounced in the Open Court on 31st May, 2022.
Sd/- Sd/- (SATBEER SINGH GODARA) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 31st May, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2.
The CIT(A)-4, Pune 4. The Pr.CIT-3, Pune 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune गार्ड फाईल / Guard file 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 31-05-2022 Sr.PS 2. Draft placed before author 31-05-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *