Sunit Kumar Singhal, New Delhi V. ACIT, Central Circle- 3, New Delhi

ITA 6815/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7939 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 28-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No.-6815/Del/2018 Sunit Kumar Singhal Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 6815/Del/2018 ( Assessment Year: 2015-16) Sunit Kumar Singhal F-100, 1 st Floor, Rajouri Garden, New Delhi-110027 Vs. ACIT Central Circle – 3 New Delhi APPELLANT RESPONDENT PAN No: AEEPS1679H Assessee By : Shri Pranav Yadav, Advocate Revenue By : Sh. H. K. Chaudhary, CIT(DR) Per Anadee Nath Misshra, AM (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax, New Delhi-23, [“Ld. CIT”, for short], dated 31.08.2018 for Assessment Year 2015-16. Grounds taken in this appeal of Assessee are as under: 1. On the facts and circumstances of case and in law, the penalty order passed by the assessing officer is barred by limitation and the CIT(A) erred in ITA No.-6815/Del/2018 Sunit Kumar Singhal Page 2 of 4 not holding so. 2. On the facts and circumstances of case and in law, the CIT(A) erred in making observations that unlike penalty u/s 271(l)(c), in case of penalty u/s 271AAB, there is no requirement of initiating the same during any other proceedings and that, therefore the A.O. can consider the issue afresh. These remarks / observations of the CIT(A) are erroneous, without jurisdiction and contrary to the provisions of law and therefore the same are not sustainable. The appellant craves leave to add one or more ground of appeal or to alter / modify the existing ground before or at the time of hearing of appeal. (B) In this case, a letter has been filed from the side of the appellant (the assessee), stating that the assessee is no more interested in pursuing the appeal, and that, therefore, the assessee was withdrawing the appeal. At the time of hearing before us, the Ld. Authorized Representative (“Ld. AR”, for short) for assessee informed that the assessee wanted to withdraw this appeal because the assessee is no more interested in pursuing the appeal. The Ld. AR of the assessee as well as the learned Commissioner of Income Tax (Departmental Representative) submitted before us, that this appeal may be treated as withdrawn and may be dismissed. After due consideration, in view of the foregoing; and as both sides have agreed to this; we treat this appeal as withdrawn in view of the aforesaid. Accordingly, this appeal is dismissed as withdrawn. ITA No.-6815/Del/2018 Sunit Kumar Singhal Page 3 of 4 This order was orally pronounced on 22 nd November, 2021 in Open Court, in the presence of Representatives of both sides; after conclusion of the hearing. Now, this written order in writing is signed today on 23.11.2021 . Sd/- Sd/- (SUCHITRA KAMBLE) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 23/11/21 (Neha) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA No.-6815/Del/2018 Sunit Kumar Singhal Page 4 of 4 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT 23.11.2021 Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order