Shri Deshpal Singh Kohli, Dehradun V. DCIT, Dehradun

ITA 2195/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5756 (ITAT-DEHRADUN)
• Duration Of Justice: 3 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 12-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VINAY SINGH RAWAT; N C UPADHYAYA
• Assessee Lawyers: KANWAL JUNEJA
• Section: 271(1)(c); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH : DEHRADUN (THROUGH VIRTUAL HEARING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.2195/DEL/2017 ASSESSMENT YEAR: 2010-11 DESHPAL SINGH KOHLI, 46, SAHARANPUR ROAD, DEHRADUN. PAN: ACGPK1599Q VS DCIT, CENTRAL CIRCLE, CROSS ROAD, DEHRADUN. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI KANWAL JUNEJA, ADVOCATE REVENUE BY : SHRI N.C. UPADHYAYA, SR. DR & SHRI VINAY SINGH RAWAT, SR. DR DATE OF HEARING : 26.03.2021 DATE OF PRONOUNCEMENT : 26.03.2021 ORDER PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 20 TH FEBRUARY, 2017 OF THE CIT(A)-IV, KANPUR, RELATING T O THE ASSESSMENT YEAR 2010-11. 2. THE ASSESSEE, THROUGH VARIOUS GROUNDS OF APPEAL, HAS CHALLENGED THE ORDER OF THE CIT(A) IN CONFIRMING THE PENALTY OF RS.5,87,100 /- LEVIED BY THE AO U/S 271(1)(C) OF THE IT ACT, 1961. ITA NO. 2195 / D EL / 201 7 2 3. THE LD. COUNSEL FOR THE ASSESSEE FILED AN APPLIC ATION SEEKING WITHDRAWAL OF THE APPEAL ON THE GROUND THAT SUBSEQUENT TO THE ORD ER OF THE TRIBUNAL THE QUANTUM HAS BEEN DELETED AND, ACCORDINGLY, THE PENALTY DOES NOT SURVIVE. IN ABSENCE OF ANY OBJECTION FROM THE LD. DR, THE REQUEST OF THE ASSES SEE FOR WITHDRAWAL OF THE APPEAL IS ALLOWED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DISMISSED AS WITHDRAWN. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON CONCL USION OF THE HEARING ITSELF, I.E., ON 26 TH MARCH, 2021. SD/- SD/- (AMIT SHUKLA) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26 TH MARCH, 2021. DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, DEHRADUN