SHRI SURENDRA MEHTA,BHOPAL vs. THE ACIT-3(1), BHOPAL

ITA 908/IND/2016Status: DisposedITAT Indore30 March 2017AY 2008-092 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 CIT(A) had deleted the penalty. As there was no cause of action arising from the CIT(A)'s order, the Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against an order related to penalty under section 271AAA. However, the assessee's counsel stated that the CIT(A) had already deleted the penalty, making the appeal before the ITAT unnecessary due to a clerical error.

What were the issues?

Whether an appeal filed due to a clerical error, where the underlying issue has already been resolved favorably for the assessee by the lower appellate authority, should be entertained.

Which sections of the Income-tax Act were involved?

Section 271AAA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI C.M.GARG & SHRI O.P.MEENA

Pronounced: 30.03.2017

आदेश /O R D E R

PER O.P.MEENA, ACCOUNTANT MEMBER This appeal by the assessee is directed against the order of CIT(A)-2, Bhopal in the appeal decided against the order u/s 271AAA for assessment year 2008-09. 1. At the outset of hearing, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) has deleted the penalty levied in this case. However, due to clerical mistake by his office an appeal

Shri Surendra Mehta, I.T.A No. 908/Ind/2016 A.Y.:2008-09 Page 2 of 2

against the said order is filed before the Tribunal. Therefore, the

Ld. Counsel requested to withdraw the appeal.

We have heard the parties and found that the Ld. CIT(A) has

deleted the penalty levied u /s 271AAA by the AO. Hence,

therefore, no cause of action is arisen from the said impugned

appellate order. Accordingly, the appeal is allowed to be

withdrawn. Hence, the same is, therefore, treated as dismissed.

In the result, the appeal of the assessee is dismissed.

The order pronounced in the open court on 30.03.2017.

Sd/- Sd/- (सी.एम.गग�) (ओ.पी.मीना) (C.M. GARG) (O.P.MEENA) �या�यक सद�य लेखा सद�य JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated : 30.03.2017.