ROSHNI KURIAN,ERNAKULAM vs. DCIT, CORPORATE CIRCLE 1(1), KOCHI

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ITA 70/COCH/2024Status: DisposedITAT Cochin23 October 2024AY 2013-14Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (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 assessee's counsel sought to withdraw the penalty appeal. The revenue agreed to this withdrawal. The tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The appeal pertains to the assessment year 2013-14. Both the assessee and the revenue were heard.

What were the issues?

The primary issue was the withdrawal of the penalty appeal by the assessee, which was accepted by the revenue and the tribunal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri P.M. Veeramani, CA
For Respondent: Smt. V. Swarnalatha, Sr. D.R
Hearing: 19.08.2024Pronounced: 23.10.2024

O R D E R Per Bench This assessee’s appeal for A.Y. 2013-14 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/ NFAC/S/250/2023- 24/1059384220(1) dated 04.01.2024 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act).

Heard both parties. Case file perused.

2.

After having argued the assessee’s instant penalty appeal for a considerable time, learned counsel seek to withdraw the same subject to rider that it shall not be taken as a precedent in her case for any preceding or succeeding assessment years; as the case may be.

4.

This assessee’s appeal is dismissed as withdrawn subject to all just exceptions.

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