M/S. CERATIZIT (I) PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 6366/DEL/2015Status: DisposedITAT Delhi04 November 2016AY 2008-095 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 penalty had been deleted by the CIT(A) following a rectification application. Therefore, the appeal filed by the assessee had become infructuous.

What were the facts?

The assessee filed an appeal against a penalty levied under Section 271(1)(c). Subsequently, the CIT(A) allowed a rectification application and deleted the penalty.

What were the issues?

Whether the appeal is infructuous due to the subsequent deletion of the penalty by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 154

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Hearing: 03.11.2016Pronounced: 04.11.2016

This is an appeal filed by the assessee against the order dated 19/08/2015 passed by CIT(A)-2, New Delhi.

2.

The assessee moved an application to withdraw this appeal stating there as under:-

Hon’ble Members Income Tax Appellate Tribunal ‘A’ Bench New Delhi.

Sub: Appeal No. 6366/Del/2015 - Ceratizit India Pvt. Ltd. v. DCIT for A.Y. 2008-09.

Sirs,

Above appeal has been filed by the appellant company against the order of CIT(A) wherein the CIT(A) had upheld penalty of Rs.3,10,931/- levied u/s 271(1)(c) of the Act, notwithstanding the contention of the appellant company that in view of decision of Hon’ble Delhi High Court in the case of CIT v. Nalwa Son Investments (India) Ltd. (2010) 327 ITR 543 (Del), same could not be levied. Appellant had also filed an application for rectification u/s 154 of the Act before CIT(A). CIT(A) vide her order dated 29.07.2016 has allowed the rectification application and penalty under reference has been deleted by her.

In view of above, the present appeal of the appellant company has become infructuous. A copy of the order of CIT(A) dated 29.07.2016 is enclosed herewith for kind reference of the Hon’ble Bench. The Hon’ble Bench may be pleased to pass an order holding that present appeal has become infructuous.

Thanking You, Yours faithfully, For V. P. Gupta & Co.

Sd/- (V.P. Gupta) Advocate

3.

During the course of hearing, the Ld. Counsel for the assessee reiterated the contents of the said application and requested to withdraw the appeal.

4.

The Ld. DR did not object if the appeal is dismissed as withdrawn.

5.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

(Order Pronounced in the Court on 04/11/2016)

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