Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: Ms. Annapurna Gupta & Shri T.R. Senthil Kumar
Appellant by : Shri Chetan Agarwal, A.R. Respondent by : Shri B.D. Gupta, Sr.D.R. Date of hearing : 13-09-2022 Date of pronouncement : 16-09-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
The present appeal has been filed by the Assessee against the order dated 22.11.2019 passed by the Commissioner of Income Tax (Appeals)-2, Rajkot for confirming the penalty levied u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2009-10.
Page No 2 Smt. Kokilaben Vinaykantbhai Kotecha vs. ITO
At the outset, the Ld. Counsel for the assessee submitted that for the Assessment Year 2009-10, the assessee has gone on under the Vivad se Vishwas Scheme and settled the taxes. The assessee produced before us Form No. 5 dated 10.05.2021 issued by Principal Commissioner of Income Tax, Rajkot-1 wherein the quantum Appeal ITA No. 533/RJT/2013. This appeal was also withdrawn by the Co-ordinate Bench of this Tribunal on 07.01.2021.
The present appeal before us is a penalty levied u/s. 271(1)(c) for the same Assessment Year 2009-10, consequently this appeal is also treated as not maintainable. Therefore the above appeal is dismissed as withdrawn.