PLAZMA TECHNOLOGIES PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 10, PUNE

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ITA 1730/PUN/2018Status: DisposedITAT Pune07 July 2022AY 2007-083 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 noted that the assessee sought to withdraw the appeal as the penalty proceedings were dropped. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against a penalty order for AY 2007-08. Subsequently, the assessee received communication from the Assessing Officer stating that the penalty proceedings had been dropped.

What were the issues?

Whether the appeal is maintainable when the penalty proceedings that formed the basis of the appeal have been dropped.

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 Respondent: Shri S.P. Walimbe

ORDER

PER S.S. GODARA, JM :

1.

This assessee’s appeal for A.Y 2007-08 is against the CIT(A) 6, Pune’s order dated 04-04-2018 passed in case No. case No. PN/CIT(A)-6/DCIT.CIR.10/50/2015016 involving proceedings under Section 271(1)(c) of the Income Tax Act, 1961 in short “the Act.”

2.

Heard both the parties. Case file perused.

3.

It emerges at the outset that the assessee has filed its letter dated 27-06-2022 seeking to withdraw the instant appeal on the ground that the Assessing Officer’s communication dated 31-03-2018 has informed him to have dropped the impugned penalty proceedings for A.Y 2007-08.

4.

Revenue does not object to the assessee’s instant withdrawal application.

5.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the open Court on this 07th day of June 2022.

Sd/- sd/- (D.R. DIPAK P. RIPOTE) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, this 07th day of June 2022 Ankam

Plazma Technologies Pvt. Ltd. A.Y. 2007-08

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