IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER I.T.A. NO. 1104/PN/2010 : A.Y. 2009-10 JT. SUB-REGISTRAR GR. II HAVELI NO. 9 SHOP NO. 8 & 9 SUNAKO HEIGHTS, DHANKAWADI PUNE-411 043. TAN PNES15830D APPELLANT VS. DIRECTOR OF INCOME-TAX (CIB) PUNE RESPONDENT APPELLANT BY: SHRI M.K. KULKARNI RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHALENDRA KUMAR YADAV, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF DIRECTOR OF INCOME-TAX (CIB) PUNE DATE D 14-6-2010 FOR THE A.Y. 2009-10 ON THE POINT OF PENA LTY LEVIED U/S 271-FA OF THE ACT. 2. AT THE OUTSET OF HEARING, THE LEARNED AR SUBMITT ED THAT HE WANTS TO WITHDRAW THE APPEAL WITH A LIBERTY TO FILE AN APPEAL BEFORE PROPER FORUM. THE LEARNED DR HAS NO OBJECTION. IN THE INTEREST OF JUSTICE, THE LEARNED AR IS ALLOWED TO WITHDRAW THIS APPEAL WITH A PAGE 2 OF 2 ITA NO. 1104/PN/2010 JT. SUB-REGISTRAR GR. II HAVELI NO. 8 & 9 A.Y. 2009-10 LIBERTY TO FILE AN APPEAL BEFORE PROPER FORUM. SO, THE APPEAL IS DISMISSED WITH A LIBERTY TO FILE THE SAME BEFORE PROPER FORUM. SINCE WE ARE DISMISSING THE APPEAL ON PRELIMINARY ISSUE, AS DISCUSSED ABOVE, WE ARE REFRAINED TO COMMENT ON THE MERITS OF THE ISSUE AT HAND. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 15 TH DECEMBER 2010. SD/- SD/- (D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 15 TH DECEMBER 2010 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE D.R, B BENCH, PUNE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE