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Income Tax Appellate Tribunal, PATNA BENCH VIRTUAL HEARING
Before: Shri Manish Borad, & Shri Sonjoy Sarma
IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT ITAT KOLKATA Before: Shri Manish Borad, Accountant Member, and Shri Sonjoy Sarma, Judicial Member आयकर अपील सं.य/ Assessment Year:2002-03 बनाम ACIT, Central Circle- Shri Satish Kr. Keshri 1,Patna Prop.M/s. Hira Panna V/s. Jewellers, Dak Bunglow Road, Patna PAN: ABXPK3726D अपीलाथ� /Appellant ��यथ� /Respondent .. अपीलाथ� क� ओर से/By Appellant Shri Rakesh Kumar, Advocate, Ld.AR ��यथ� क� ओर से/By Respondent Shri Sanjay Mukherjee, Ld.CIT/DR सुनवाई क� तार�ख/Date of Hearing 21-07-2022 घोषणा क� तार�ख/ 25 -07 -2022 Date of Pronouncement आदेश /O R D E R Per Sonjoy Sarma, JM :
The present appeal has been preferred by the department against the order dated 17-08-2018 passed by the of ld. Commissioner of Income-tax (Appeals), [in short, the ld. CIT(A)]-3, Patna, which in turn arises out of penalty order passed u/s. 271(1) ( c ) of the Income-tax Act, 1961 ( in short, the ‘Act’) by DCIT, C.C-1, Patna on 27-03-2014 for the A.Y 2002-03 i.e. under consideration.
At the time of hearing of this matter the Ld. Departmental Representative prays for withdrawal of instant appeal by submitting an application dt. 20-07-2022 by stating as follows:- 1. AY 2002-03 Satish Kr. Keshri
I take this opportunity to mention that as there has been a fresh order u/sec 254/153A/143(3) was passed by the AD on 13-12· 2018, as per direction of the Hon'ble Bench through order in ITA 09/PAT/2013 dated 07-04-2017, wherein penalty proceedings u/sec 271(1)((c) had been initiated afresh, the present appeal has become completely unnecessary and infructuous.
I would be deeply obliged if the Department is allowed to withdraw the present appeal bearing Number .
We also heard the submission of the Ld. Authorised Representative of the assessee in this regard and he has no objection for such prayer.
We after going through the above application and considering the prayer of the parties the instant appeal is dismissed as withdrawn
In the result, the appeal of the department is dismissed.