CSC BUSINESS PROCESS SERVICES INDIA PVT. LTD.(MERGED WITH COMPUTER SCIENCES CORPORATION INDIA PVT.LTD.),CHENNAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

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ITA 1385/AHD/2019Status: DisposedITAT Ahmedabad23 February 2022AY 2012-132 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 allowed the assessee's application for withdrawal of the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a penalty order. The assessee later sought to withdraw the appeal, stating that their grievance was redressed by a subsequent order from the CIT(A).

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to subsequent redressal of their grievance.

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, “C” BENCH, AHMEDABAD

Before: SHRI P.M. JAGTAP, VICE- & SHRI T.R. SENTHIL KUMAR

Hearing: 23/02/2022Pronounced: 23/02/2022

आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Years : 2012-13 CSC Business Process Services Assistant Commissioner of India Private Limited, Vs Income-tax, Unit 13, Block 2, SDF Buildings, Sez, Circle-1(1)(2), Mepz, Tambaram, Chennai, Vadodara Tamilnadu-600045 PAN : AAACC 7460 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None – Withdrawal application on record Revenue by : Shri V.K. Singh, Sr DR सुनवाई क" तार"ख/Date of Hearing : 23/02/2022 घोषणा क" तार"ख /Date of Pronouncement: 23/02/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT :

This is an appeal filed by the assessee against the order of the learned Commissioner of Income-Tax (Appeals)-1, Vadodara dated 03.07.2019, in the matter of penalty under section 271(1)(c) of the Income-tax Act, 1961, for the Assessment Year 2012-13.

2.

At the time of hearing, it is noticed that the assessee has filed a letter dated 2nd December, 2021 seeking permission for withdrawal of appeal on the ground that assessee’s grievance raised in the appeal has already been redressed in the subsequent order passed by the learned CIT(A)-1, Vadodara dated 22.11.2019. The assessee, vide aforesaid letter, pleaded that the appeal filed by the assessee may be dismissed as withdrawn. The learned Departmental Representative has no objection to the withdrawal of the appeal filed by the assessee. CSC Business Prrocess Ser. (I) Pvt Ltd vs. ACIT AY : 2012-13 2

3.

Therefore, in view of these facts, we allow the withdrawal of the appeal filed by the assessee; and, accordingly appeal of the assessee is dismissed as withdrawn.

Order pronounced in the Court on 23rd February, 2022 at Ahmedabad. (T.R. SENTHIL KUMAR) VICE-PRESIDENT Ahmedabad, Dated 23/02/2022 *Bt

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