Sudhir Kumar, New Delhi V. ACIT Circle - 32(1), New Delhi

ITA 1776/DEL/2020

AI Insights

The case involved an appeal by Sh. Sudhir Kumar against the order of the CIT(A)-11, New Delhi, which pertained to the assessment year 2016-17. The primary issue in the appeal was the upholding of a penalty by the Assessing Officer under section 271(1)(c) of the Income Tax Act. However, during the proceedings, the appellant submitted an application to withdraw the appeal, which was subsequently accepted by the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121200 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 03-05-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 25-10-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER ITA No.1776/Del/2020 Assessment Year: 2016-17 Sh. Sudhir Kumar A-6, Hauz Khas, New Delhi-110016 PAN No.AAEPA1991J Vs ACIT Circle -32 (1) New Delhi (APPELLANT) (RESPONDENT) Appellant by Shri Sourbh Rastogi, Advocate Respondent by Sh. Jitender Kale, Sr. DR. Date of hearing: 04/05/2023 Date of Pronouncement: 04/05/2023 ORDER PER N. K. BILLAIYA, AM: 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 :- 2 4. Considering the aforementioned application the appeal is dismissed as withdrawn. 3 5. Decision announced in the open court on 04.05.2023. Sd/- Sd/- [C.N. PRASAD] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .05.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi