SUDHIR KUMAR,NEW DELHI vs. ACIT CIRCLE - 32(1), NEW DELHI

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ITA 1776/DEL/2020Status: DisposedITAT Delhi04 May 2023AY 2016-173 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application and dismissed the appeal as withdrawn. Therefore, the CIT(A)'s order upholding the penalty remains in effect.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order upholding the penalty levied by the AO under Section 271(1)(c) of the Income Tax Act. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the penalty levied under Section 271(1)(c) was justified, and the assessee's subsequent withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. C.N. PRASAD

For Appellant: Shri Sourbh Rastogi, Advocate
Hearing: 04/05/2023Pronounced: 04/05/2023

PER N. K. BILLAIYA, AM:

1.

This appeal by the assessee is preferred against the order of the CIT(A)-11, New Delhi dated 29.07.2020 pertaining to A.Y.2016-17.

2.

The solitary grievance of the assessee is that the CIT(A) erred in upholding the levy of penalty by the AO u/s. 271 (1)(c) of the Act. 3. Assessee moved the following application :-

4.

Considering the aforementioned application the appeal is dismissed as withdrawn.

5.

Decision announced in the open court on 04.05.2023.

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