Sh. Mukesh Jindal, Chandigarh V. DCIT, CC-1, Chandigarh

ITA 1558/CHANDI/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8968 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 10-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A, CHANDIGARH , . '.., # $, %& BEFORE: SH.SANJAY GARG, JM & DR. B.R.R. KUMAR, AM ./ ITA NO. 1558/CHD/2017 ( ) / ASSESSMENT YEAR : 2009-10 SH. MUKESH JINDAL HOUSE NO. 83, NAC, MANIMAJRA CHANDIGARH DY. CIT CENTRAL CIRCLE-1 CHANDIGARH ./ PAN NO: AGAPJ9636P / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI. SUDHIR SEHGAL / REVENUE BY : SHRI. G.S. PHANI KISHORE ! ' # / DATE OF HEARING: 28/11/2018 $%&'() # / DATE OF PRONOUNCEMENT : 10/12/2018 %*/ ORDER PER DR. B.R.R. KUMAR, A.M: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A)-3, GURGAON DT. 29/08/2017. 2. IN THE PRESENT APPEAL ASSESSEE HAS RAISED THE FO LLOWING EFFECTIVE GROUNDS: 1. THAT THE WORTHY COMMISSIONER OF INCOME TAX (APPEALS )-3, GURGAON HAS ERRED IN UPHOLDING THE PENALTY AMOUNTING TO RS. 44,600/- U/S 271AAA OF THE INCOME TAX ACT, 1961. 2. THAT THE WORTHY CIT (A) HAS ERRED IN NOT CONSIDERIN G THAT DURING ASSESSMENT PROCEEDINGS, ASSESSEE HAD FURNISHED THE EXPLANATION WITH REGARD TO JEWELLERY FOUND FROM THE RESIDENTIAL PREMISES AND LOCKER AND, AS SUCH, NOTHING WAS UNDIS CLOSED. 3. DURING THE HEARING BEFORE US THE ASSESSEE HAS SUBMI TTED THAT THE APPEAL IS BEING WITHDRAWN AND SIGNED ACCORDINGLY . 4. THE LD.DR HAS NOT OPPOSED TO THE PROPOSAL OF THE AS SESSEE WITHDRAWING THE APPEAL. HENCE, THE APPEAL IS HEREBY DISMISSED A S WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- / (SANJAY GARG ) . '.., # $ / ( DR. B.R.R. KUMAR) / JUDICIAL MEMBER %& / ACCOUNTANT MEMBER DATE: 10/12/2018 AG COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT 3. CIT, 4. DR, IT AT, CHANDIGARH, 5. GUARD FILE