DAMMANI INDUSTRIES,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

PDF
ITA 122/NAG/2024Status: DisposedITAT Nagpur28 November 2024AY 2016-17Bench: SHRI V. DURGA RAO (Judicial Member)2 pages

No AI summary yet for this case.

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Smt. Veena Agrawal
For Respondent: Shri Abhay Y. Marathe

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR

BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER

ITA no.122/Nag./2024 (Assessment Year : 2016–17) Dammani Industries 80, Kamptee Road ……………. Appellant Wanjara Layout, Nagpur 440 017 PAN – AABFD3984D v/s Income Tax Officer ……………. Respondent Ward–51(1), Nagpur Assessee by : Smt. Veena Agrawal Revenue by : Shri Abhay Y. Marathe

Date of Hearing – 26/11/2024 Date of Order – 28/11/2024

O R D E R PER V. DURGA RAO, J.M.

This appeal by the assessee is against the impugned order dated 05/01/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016–17.

2.

The assessee has raised following grounds:–

“1. Whether the Hon'ble CIT(A) is justified in affirming the levy of late filing penalty u/s 234E of the Income Tax Act for the relevant year consideration. 2. Whether the Hon'ble CIT(A) is justified in affirming an order in the contravention of the trite law settled by judicial precedents.

2 Dammani Industries ITA no.122/Nag./2024 3. Whether the Hon'ble CIT(A) is justified in affirming the penalty u/s 220 of the Income Act. 4. The appellant craves leave to add, alter, modify and withdraw any grounds before or during the course of appellate proceedings.”

3.

When the case was called for hearing, the learned Authorised Representative, Smt. Veena Agrawal, appearing for the assessee, submitted that she did not wish to press the appeal and accordingly prayed for withdrawal of this appeal. Per–contra, the learned Departmental Representative has not raised any objection to the submissions made by the learned Authorised Representative for the assessee. Consequently, we dismiss the appeal as withdrawn.

4.

In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 28/11/2024

Sd/- Sd/- K.M. ROY V. DURGA RAO ACCOUNTANT MEMBER JUDICIAL MEMBER NAGPUR, DATED: 28/11/2024 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur

DAMMANI INDUSTRIES,NAGPUR vs ITO WARD, TDS 51(1), NAGPUR | BharatTax