SPICE JET LIMITED,NEW DELHI vs. JCIT, RANGE- 77, NEW DELHI

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ITA 5262/DEL/2019Status: DisposedITAT Delhi20 April 2023AY 2017-182 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as not pressed by the assessee.

What were the facts?

The assessee, Spice Jet Limited, filed an appeal against a penalty order under Section 271C. At the time of hearing, the assessee's counsel requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be dismissed as not pressed.

Which sections of the Income-tax Act were involved?

Section 271C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DLEHI

Before: SMT DIVA SINGH & DR. B.R.R. KUMAR

Hearing: 11/04/2023

By the present appeal, pertaining to 2017-18 assessment year, the Assessee assails the correctness of the order dated 26.03.2019 passed by the CIT(A)-31, New Delhi confirming the penalty imposed by the A.O. u/s. 271C by his order dated 29.01.2018. However, at the time of hearing, learned AR, Shri Tarandeep Singh, Advocate, submitted that the Assessee does not wish to press this appeal and therefore, sought permission to withdraw the same. An endorsement to this effect has also been made by the ld. AR on Form No. 36 itself.

2.

The ld. CIT/DR considering the request stated that he has no objection to the request of the Assessee.

3.

Accordingly, in line with the prayer of the parties, the appeal of the Assessee is dismissed as not pressed.

4.

In the result, the appeal of the Assessee is dismissed. The said order was pronounced in the open court at the time of hearing itself.

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