TALENT INFOWAY LTD,MUMBAI vs. DCIT CC 46, MUMBAI

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ITA 696/MUM/2015Status: DisposedITAT Mumbai21 February 2017AY 2005-062 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the present appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal challenging a penalty order. During the hearing, the assessee's director stated that the appeal was filed inadvertently and requested to withdraw it as the original appeal had already been disposed of.

What were the issues?

Whether the assessee should be allowed to withdraw an appeal filed inadvertently. The primary issue was the procedural aspect of withdrawing a duplicate appeal.

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, “D” Bench, Mumbai

Before: Shri B.R. Baskaran (AM)& Sandeep Gosain (JM)

For Appellant: Shri Mukesh Choksi
For Respondent: Shri Purushottam Kumar
Hearing: 21.2.2017Pronounced: 21.2.2017

O R D E R Per B.R. Baskaran (AM) :-

The assessee has filed this appeal challenging the order passed by Ld CIT(A)-38, Mumbai confirming the penalty levied u/s 271(1)(c) of the Act for assessment year 2005-06.

2.

At the time of hearing, the director of the assessee company named Shri Mukesh Choksi appeared before the bench and submitted that the assessee company has filed appeal second time by inadvertence and accordingly submitted that the assessee is withdrawing the present appeal, since the original appeal has already been disposed of. He also made necessary endorsement in the order sheet in this regard by affixing his signature.

3.

The Ld D.R did not object to the plea put forth by the assessee.

4.

Having regard to the submissions, we allow the assessee to withdraw the present appeal filed by it. Accordingly the appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed. Order has been pronounced in the Court on 21.2.2017.

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