Sandip D. Patil, L/h of Late Dinkar A. Patil, Kolhapur V. Income-tax Officer, Ward - 1(2), Kolhapur

ITA 1683/PUN/2019

AI Insights

The case involved an appeal by the assessee, Late Dinkar Arjun Patil, against the order of the Commissioner of Income Tax (Appeals)-1, Kolhapur, which was related to a penalty order issued by the Income Tax Officer under section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 2000-01. Initially, there was a procedural issue as the copy of the CIT(A)'s order for the relevant assessment year was not available on record. The assessee's representative was requested to provide a copy, which was not submitted. Subsequently, the assessee decided to withdraw the appeal, leading to the dismissal of the appeal as withdrawn by the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134300 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-01-2023
• Assessment Year: 2000-2001
• Appeal Filed On: 03-11-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1683/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year : 2000-01 Late Dinkar Arjun Patil, L/h Sandi Dinkar Patil, 790/40, Raigad Colony, Panchgaon Road, Kolhapur – 416008. PAN: AHIPP 8226 A Vs The Income Tax Officer, Ward-1(2), Kolhapur. Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod Shingte – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 11/01/2023 Date of pronouncement 16/01/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-1, Kolhapur for the A.Y. 2000-01 dated 23.07.2019 emanating from penalty order of ITO, Ward-1(1), Kolhapur dated 30.03.2009 passed under section 271(1)(c) of the I.T.Act, 1961. 2. The appeal came up for hearing on 11 th January, 2023. At the time of hearing, Shri Pramod Shingte – AR, appeared on behalf of the assessee. The ld.AR for the assessee submitted a letter vide ITA No.1683/PUN/2019 Sandip D. Patil L/h of Lae Dinkar A Patil [A] 2 application dated 09.01.2023 in which he has submitted that he does not want to pursue the present appeal, hence, the appeal may kindly be permitted to be withdrawn. The application for withdrawal of appeal as under : 3. On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn. 4. In this case, in earlier hearing, it was observed that copy of the ld.CIT(A)’s order for A.Y. 2000-01, against which assessee has filed ITA No.1683/PUN/2019 Sandip D. Patil L/h of Lae Dinkar A Patil [A] 3 appeal was not available on record. The ld.AR was requested to file the copy of ld.CIT(A)’s order for A.Y. 2000-01. Accordingly, the case was adjourned. In the subsequent hearing, the ld.AR expressed his inability to file copy of the ld.CIT(A)’s order for A.Y. 2000-01. Now, the assessee has filed application for withdrawal of appeal. 4.1 In view of the above, we permit to withdraw the appeal of the assessee. 5. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 16 th January, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 16 th Jan, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.