WASEEM RUKHSAR AMROHI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE

In all these appeals, common issue of penalty u/s 271(1)(c) of In all these appeals, common issue of penalty u/s 271(1)(c) of In all these appeals, common issue of penalty u/s 271(1)(c) of the Income-tax Act, 1961 (in short ‘the Act’) has been disputed and tax Act, 1961 (in short ‘the Act’) has been disputed and tax Act, 1961 (in short ‘the Act’) has been disputed and therefore, same were heard together and dis therefore, same were heard together and disposed off by way of this posed off by way of this consolidated order for convenience. consolidated order for convenience.

Before us, the learned counsel representing the assessee has efore us, the learned counsel representing the assessee has efore us, the learned counsel representing the assessee has expressed a plea for the waiver of penalties under section 273A of expressed a plea for the waiver of penalties under section 273A of expressed a plea for the waiver of penalties under section 273A of the Act. The Section 273A grants discretionary authority to the the Act. The Section 273A grants discretionary authority to th the Act. The Section 273A grants discretionary authority to th Principal Commissioner Principal Commissioner of Income-tax (PCIT) or Commissioner of (PCIT) or Commissioner of Income-tax (CIT) regarding such waiver tax (CIT) regarding such waiver. Given this context, the Given this context, the counsel for the assessee requested for withdrawal of the current counsel for the assessee requested for withdrawal of the current counsel for the assessee requested for withdrawal of the current appeals under adjudication before us, with the intention to appeals under adjudication before us, with the intention to appeals under adjudication before us, with the intention to subsequently pursue remedies before the respective authorities bsequently pursue remedies before the respective authorities bsequently pursue remedies before the respective authorities empowered under section 273A of the Act and with liberty to file empowered under section 273A of the Act and with liberty to file empowered under section 273A of the Act and with liberty to file fresh appeals after exhausting remedy before fresh appeals after exhausting remedy before said authorities. said authorities.

In the result, all the appeals filed by the assessee are In the result, all the appeals filed by the assessee are In the result, all the appeals filed by the assessee are dismissed as infructuous. dismissed as infructuous.