Biswajit Karmakar, Cuttack V. ITO Ward-2(3), Cuttack

ITA 221/CTK/2023

AI Insights

The case involved appeals filed by the assessee against the orders of the CIT(A)-2, Bhubaneswar, concerning penalties under sections 271A and 271B of the Income Tax Act for the assessment year 2011-2012. The appeals were heard by the Income Tax Appellate Tribunal, Cuttack 'SMC' Bench. During the hearing, the assessee's counsel requested to withdraw the appeals, and the Senior DR did not object. The tribunal then dismissed the appeals as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300410 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 19-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 08-06-2023
• Laws Referred To: I.T.Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SUBIT SAHU
• Section: 271B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Biswajit Karamkar, Binod Bihari Market, Balubazar, Cuttack PAN/GIR No. (Appellant These are appeals filed by the assessee against the separate orders of the ld CIT(A) under section 271A and 271B of the I.T.Act 12. 2. Shri Subit Sahu, Adv appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. Vide petitions dated 12.9.2023, ld counsel for the assessee seeks to withdraw the appeals. At the time of heari IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA Nos.220 & 221/CTK/20 Assessment Year : 2011-2012 Karamkar, Binod Bihari Market, Balubazar, Cuttack Vs. Income Tax Officer, Ward 2(3), Cuttack PAN/GIR No.AGOPK 4528 P (Appellant) .. ( Respondent Assessee by : Shri Subit Sahu, Adv Revenue by : Shri S.C.Mohanty Date of Hearing : 20/09 Date of Pronouncement : 20/0 O R D E R These are appeals filed by the assessee against the separate orders of the ld CIT(A)-2, Bhubaneswar dated 21.3.2023, in the matter of penalty under section 271A and 271B of the I.T.Act for the assessment year 2011 Shri Subit Sahu, Adv appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. petitions dated 12.9.2023, ld counsel for the assessee seeks to withdraw the appeals. At the time of hearing of the appeals, ld AR also Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER /CTK/2023 2012 Income Tax Officer, Ward- 2(3), Cuttack Respondent) Subit Sahu, Adv : Shri S.C.Mohanty, Sr DR 9/2023 /09/2023 These are appeals filed by the assessee against the separate orders 2, Bhubaneswar dated 21.3.2023, in the matter of penalty for the assessment year 2011- Shri Subit Sahu, Adv appeared for the assessee and Shri petitions dated 12.9.2023, ld counsel for the assessee seeks to ng of the appeals, ld AR also ITA Nos.220 & 221/CTK/2023 A s s e s s m e n t Y e a r : 2 0 1 1 - 2 0 1 2 Page2 | 2 state that the assessee does not pursue the appeal, to which, ld Sr DR did not have any objection. 4. In view of above, I accede to the request of ld AR of the assessee and consequently, the appeals of the assessee are dismissed as withdrawn. 5. In the result, both the appeals of the assessee stand dismissed. Order dictated and pronounced in the open court on 20/09/2023. Sd.- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 20/09/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Biswajit Karamkar, Binod Bihari Market, Balubazar, Cuttack 2. The Respondent: Income Tax Officer, Ward- 2(3), Cuttack 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//