ACIT, Central Circle-1, Patna V. Shri Satish Kr. Keshri, Patna

ITA 277/PAT/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0229 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1. ITA No. 277/Pat/18 AY 2002-03 Satish Kr. Keshri IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT ITAT KOLKATA Before: Shri Manish Borad, Accountant Member, and Shri Sonjoy Sarma, Judicial Member आयकर अपील सं.य/ ITA No. 277/Pat/18 Assessment Year:2002-03 ACIT, Central Circle- 1,Patna बनाम V/s. Shri Satish Kr. Keshri Prop.M/s. Hira Panna Jewellers, Dak Bunglow Road, Patna PAN: ABXPK3726D अपीलाथ /Appellant .. यथ /Respondent अपीलाथ क ओर से/By Appellant Shri Rakesh Kumar, Advocate, Ld.AR यथ क ओर से/By Respondent Shri Sanjay Mukherjee, Ld.CIT/DR स ु नवाई क तार ख/Date of Hearing 21-07-2022 घोषणा क तार ख/ Date of Pronouncement 25 -07 -2022 आदेश /O R D E R Per Sonjoy Sarma, JM : The present appeal has been preferred by the department against the order dated 17-08-2018 passed by the of ld. Commissioner of Income-tax (Appeals), [in short, the ld. CIT(A)]-3, Patna, which in turn arises out of penalty order passed u/s. 271(1) ( c ) of the Income-tax Act, 1961 ( in short, the ‘Act’) by DCIT, C.C-1, Patna on 27-03-2014 for the A.Y 2002-03 i.e. under consideration. 2. At the time of hearing of this matter the Ld. Departmental Representative prays for withdrawal of instant appeal by submitting an application dt. 20-07-2022 by stating as follows:- 2. ITA No. 277/Pat/18 AY 2002-03 Satish Kr. Keshri I take this opportunity to mention that as there has been a fresh order u/sec 254/153A/143(3) was passed by the AD on 13-12· 2018, as per direction of the Hon'ble Bench through order in ITA 09/PAT/2013 dated 07-04-2017, wherein penalty proceedings u/sec 271(1)((c) had been initiated afresh, the present appeal has become completely unnecessary and infructuous. I would be deeply obliged if the Department is allowed to withdraw the present appeal bearing Number ITA No 277/PAT/2018. 3. We also heard the submission of the Ld. Authorised Representative of the assessee in this regard and he has no objection for such prayer. 4. We after going through the above application and considering the prayer of the parties the instant appeal is dismissed as withdrawn 5. In the result, the appeal of the department is dismissed. The order pronounced in the open Court on 25 -07-2022 Sd/- Sd/- (MANISH BORAD) (SANJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER /Dated : 25-07-2022 **PP/SPS आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1.अपीलाथ /Appellant/Department: ACIT, Central Circle-1,Patna 2. यथ /Respondent/Assessee: Shri Satish Kr. Keshri Prop.M/s. Hira Panna Jewellers, Dak Bunglow Road, Patna 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त- अपील / CIT (A) 5. वभागीय त न ध, आयकर अपील य अ धकरण कोलकाता / DR, ITAT, Patna 6. गाड फाइल / Guard file. /True Copy By order/आदेश से, Assistant Registrar ITAT, Kolkata