2015 (5) TMI 1235

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....Appellant by : Mr. B.Ramakrishnan, C.A. Respondent by : Mr. P.Radhakrishnan, JCIT O R D E R Per N.R.S. Ganesan, JM: This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-III, Chennai dated 31.10.2014 confirming penalty levied under section 271(1)(c) of the Act for the assessment year 2008- 09. 2. Shri B.Ramakrishnan, learned representa....

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....not in dispute that assessee filed an appeal against the quantum addition made by the Assessing Officer before the Commissioner of Income Tax (Appeals). However, the said appeal was withdrawn by the assessee. It is not known how the Commissioner of Income Tax (Appeals) permitted the assessee to withdraw the appeal filed before him, when he has no such power to allow the assessee to withdraw the ap....

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....ials available on record while disposing the appeal filed by the assessee. In this case, Commissioner of Income Tax (Appeals) without reappreciation of the materials available on record, simply dismissed the appeal on the ground that appeal against the order of assessment was withdrawn. This Tribunal is of the opinion that merely because appeal was withdrawn by the assessee that cannot be a reason....