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Income Tax Appellate Tribunal, PUNE ‘A’ BENCH, PUNE
Before: HON’BLE SHRI S.S.VISWANETHRA RAVI & SHRI G. D. PADMAHSHALI
द्वधरध/ Appearances Assessee by : Mr Rajendra Agiwal [‘Ld. AR’] Revenue by : Mr Ramnath Murkunde [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 15/02/2024 घोषणा की तारीख / Date of Pronouncement : 15/02/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; This appeal is filed against the first appellate DIN & order No. ITBA/NFAC/S/250/2023-24/1054396844(1) dt. 17/07/2023 anent to assessment year 2011-12 [for short ‘AY’] by the National Faceless Appeal Centre [for short ‘NFAC’] passed u/s 250(6) of the Income-tax Act, 1961 [for short ‘the Act’] which in turn arisen out of order of penalty dt. 28/03/2018 imposed u/s 271(1)(c) of the Act by the Dy. Commissioner of Income Tax Circle-1(1), Pune [for short ‘AO’]
At the outset, the Ld. DR Mr Murkunde referring to the Revenue’s letter of withdrawal dt. 07/02/2024, recited its contents and stated that, two appeals against the impugned order are filed online with an acknowledgement no. 1694698350 & ITAT-Pune Page 1 of 2
DCIT Vs CTR Manufacturing Industries Pvt Ltd., 1694695463 which are registered as ITA No. 1006/PUN/2 . The present appeal is one of those two appeals which inadvertently got filed due to technical glitches and since two appeals against one impugned cannot lie, therefor it is pressed/prayed for withdrawal. Solidifying the facts the Ld. AR did contend that, this appeal at the choice of the Revenue is to be dismissed and other to be adjudicated.
Heard both the parties and subject to the provisions of rule 18 of ITAT Rules, 1963 perused the record and finding the factual position, we accept the application of withdrawal and dismiss the appeal.
The appeal of the Revenue stands DISMISSED as WITHDRAWN. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Thursday, 15th day of February, 2024.
-S/d- -S/d- S. S.VISWANETHRA RAVI G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 15th day of February, 2024. आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT-Concerned 4.The AO Concerned. 5. The DR, ITAT, ‚A‛ Bench, Pune 6. गार्डफ़ाइल / Guard File. आदेशानुसार / By Order, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.
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