Metro Engineers, Baroda V. The ACIT., Circle-3, Baroda

ITA 445/AHD/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5806 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-07-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 11-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV BATHAN
• Assessee Lawyers: M J SHAH
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD D BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND MAHAVIR SINGH , JUDICIAL MEMBER) ITA.NO.445, 3446 TO 3449/AHD/2009 ASSTT.YEAR : 2001-2002, 2000-2001, 2002-03 TO 2004- 2005 M/S.METRO ENGINEERS 201, NIHARIKA APARTMENTS B/H. PANCHRATNA APARTMENT SUBHANPURA ROAD, BARODA. VS. ACIT, CIR.3 BARODA. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI M.J. SHAH REVENUE BY : SHRI GAURAV BATHAN O R D E R PER BENCH: THESE FIVE APPEALS BY THE ASSESSEE AGAINST RESPECTI VE ORDERS OF THE CIT(A), BARODA ARE ARISING OUT OF THE ORDERS OF THE ASSESSING OFFICER PASSED UNDER SECTION 271(1)(C) OF THE INCOME TAX AC T, 1961. 2. AT THE TIME OF HEARING BEFORE US, IT IS SUBMITTE D BY THE LEARNED COUNSEL THAT ALL THESE APPEALS ARE AGAINST THE LEVY OF PENA LTY UNDER SECTION 271(1)(C) OF THE ACT. THE ASSESSEE HAS PREFERRED AN APPLICATION BEFORE THE CIT FOR WAIVER OF PENALTY. THEREFORE, THE ASSESSEE DOES NOT WANT TO PURSUE THESE APPEALS. ACCORDINGLY, HE REQUESTED THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEALS. 3. THE LEARNED DR HAS NO OBJECTION TO THE ABOVE REQ UEST OF THE ASSESSEES COUNSEL. WE THEREFORE PERMIT THE ASSESSEE TO WITHD RAW THE APPEALS FILED BEFORE US. 4. IN THE RESULT, THE ASSESSEES APPEALS ARE DISMIS SED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON 5 TH JULY, 2010. SD/- SD/- (MAHAVIR SINGH) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 05-07-2010 ITA.NO.445, 3446 TO 3449/AHD/2009 -2- VK* COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER AR, ITAT, AHMEDABAD