ANJAPPAR CHETTINAD A/C RESTAURANT PONDY,CHENNAI vs. ITO, WARD 1, PONDICHERRY, PONDICHERRY

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ITA 141/CHNY/2024Status: DisposedITAT Chennai16 April 2024AY 2014-15Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 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The Tribunal dismissed the appeal as withdrawn, as the assessee no longer wished to pursue it after the penalty was dropped.

What were the facts?

The assessee filed an appeal to avoid a penalty under Section 271(1)(c). Subsequently, the penalty was dropped by the NFAC. Therefore, the assessee no longer wished to pursue the appeal.

What were the issues?

Whether the appeal needs to be pursued when the underlying reason for filing it (penalty) has been resolved.

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, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रणवष9 / Assessment Year: 2014-15) Anjappar Chettinad A/C Restaurant ITO Pondy Ward-1, बनाम/ Vs. Suprabath Flats- A, Pondicherry. 17/35, Thyagaraya Gramini Street, T.Nagar, Chennai-600 017. �थायीलेखासं./जीआइआरसं./PAN/GIR No.AAYFA-2020-J (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri V.Padmanabhan (CA)- Ld.AR � थ�कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 16-04-2024 घोषणा की तारीख /Date of Pronouncement : 16-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing, Ld. AR placed on record a letter dated 15.04.2024 and submitted that the assessee field the present appeal to avoid imposition of penalty u/s 271(1)(c). The Ld. AR further submitted that now the proposed penalty has been dropped by NFAC and therefore, the assessee do not wish to pursue this appeal. The revenue did not object to the same.

2.

In the result, the appeal stand dismissed as withdrawn. Order pronounced on 16th April, 2024.

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