2025 (7) TMI 236

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.... : Smt. Leena Lal, Senior AR ORDER PER GEORGE GEORGE K, VICE-PRESIDENT : This appeal at the instance of assessee is directed against the order of the National Faceless Appeal Centre / Commissioner of Income Tax (Appeals) [hereinafter "CIT(A)"], dated 16.07.2024, passed u/s.250 of the Income-tax Act, 1961 (hereinafter "the Act") The relevant assessment year is 2017-2018. 2. The order of....

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....ppellant has decided to repeal the appeal filed before Commissioner of Income Tax and the appellant requested for withdrawal of the appeal against the AO's other penalty orders for this AY itself." 3. We have heard rival submissions and perused the material on record. On perusal of the grounds raised before the CIT(A), we find that the assessee has challenged the imposition of penalty u/s.2....