M/S HYATT INTERNATIONAL-ASIA PACIFIC LTD.,GURGAON vs. DDIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 1175/DEL/2016Status: DisposedITAT Delhi02 January 2019AY 2007-082 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 granted the assessee's request to withdraw the appeal. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal against the penalty imposed by the AO under Section 271BA of the Income-tax Act. During the hearing, the assessee's counsel requested permission to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be allowed to be withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 271BA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’, NEW DELHI

Before: SMT. DIVA SINGH & SHRI R.K. PANDA

For Respondent: Ms. Rinku Singh, Sr.DR
Hearing: 01.01.2019Pronounced: 02.01.2019

PER DIVA SINGH, J.M.: The present appeal has been filed by the Assessee assailing the correctness of the order dated 04.12.2015 of CIT(A)-43, New Delhi, pertaining to AY: 2007-08 on various grounds, challenging the levy of penalty imposed by the AO u/s 271BA of the Income-tax Act, 1961. However, at the time of hearing, Mr. Parth, Advocate, appearing on behalf of assessee inviting attention to the power of attorney filed by the assessee in favour of his firm, wherein his name is also found mentioned, submitted that the assessee seeks permission to withdraw the present appeal. 2. Ms. Rinku Singh, Sr. DR, appearing for the Revenue on query posed no objection of the said request of the assessee.

3.

In the light of the submissions of the parties before the Bench, the appeal filed by the assessee is dismissed as withdrawn. Said order was pronounced in the open court at the time of hearing itself.

4.

In the result, the appeal is dismissed as withdrawn.

Said order is pronounced in the open court on 2nd January, 2019

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