BALAJI MOTION PICTURES LTD,MUMBAI vs. DCIT 4(3)(CR)4, MUMBAI

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ITA 7644/MUM/2016Status: DisposedITAT Mumbai19 August 2019AY 2013-142 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 requested to withdraw the appeal and no objection was raised by the revenue. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the confirmation of penalty under section 271(1)(c) for the assessment year 2013-14. The assessee later filed a letter seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal filed by the assessee should be dismissed as per their request for withdrawal.

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, “B” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Snehal R. Shah- Ld. AR
For Respondent: Shri Love Kumar - Ld.DR

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year [in short referred to as ‘AY’] 2013-14 contest the order of Ld. Commissioner of Income-Tax (Appeals)-52, Mumbai, [in short referred to as ‘CIT(A)’], Appeal No. CIT(A)-52/IT/DC-CC-4(3)/155/2015-16 dated 02/09/2016 qua confirmation of penalty u/s 271(1)(c) for Rs.1,29,780/- as levied by learned Assessing Officer vide penalty order dated 23/11/2015. 2 M/s. Balaji Motion Pictures Ltd. Assessment Year :2013-14

2.

The learned Authorized Representative for Assessee, at the outset, placed on record a letter dated 18/02/2019 pleading for withdrawal of this appeal. No objection was raised by the revenue against the same. Keeping in view the same, the appeal stands dismissed.

3.

Order pronounced in the open court on 19th August, 2019. (Mahavir Singh) (Manoj Kumar Aggarwal) "ाियक सद" / Judicial Member लेखा सद" / Accountant Member मुंबई Mumbai; िदनांक Dated : 19/08/2019 Sr.PS, Jaisy Varghese आदेशकी"ितिलिपअ"ेिषत/Copy of the Order forwarded to : अपीलाथ"/ The Appellant

1.

""थ"/ The Respondent 2. आयकरआयु"(अपील) / The CIT(A) 3. आयकरआयु"/ CIT– concerned 4. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड"फाईल / Guard File 6. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.

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