This article provides an in-depth review of the ITA 965/DEL/2019 case between Jaspal Singh Chawla and DCIT CC-1, Gurgaon, focusing on the legal proceedings and the decision to dismiss the appeals related to penalties for the assessment year 2011-12. The final tribunal order was pronounced on March 25, 2022, by the Income Tax Appellate Tribunal, Delhi Bench ‘I’.
Jaspal Singh Chawla faced multiple penalty assessments under Section 271D of the Income Tax Act, 1961, for various assessment years including 2011-12. These penalties were challenged in a series of appeals spanning from assessment years 2010-11 to 2016-17. The case was filed due to directives issued by the Commissioner of Income-Tax (Appeals)-3, Gurgaon, which were later contested in the tribunal.
The appellant, Jaspal Singh Chawla from Delhi, contested against the directives, while the respondent, DCIT CC-1, Gurgaon, represented by Shri Umesh Takyar, Sr. DR, defended the imposition of penalties.
The hearings were marked by detailed presentations by both parties. On March 25, 2022, after considerable deliberations and upon receiving a withdrawal letter from the appellant dated March 15, 2022, the tribunal permitted the withdrawal of these appeals.
The tribunal, comprising Shri Rama Kanta Panda, Accountant Member, and Shri Saktijit Dey, Judicial Member, dismissed the appeals as withdrawn. This decision was based on the appellant’s submission that the issues had become academic following the tribunal’s earlier decision to delete the penalties under Section 271D for the respective years. The order underscores the tribunal’s approach to procedural compliance and the importance of timely judicial intervention in tax penalty matters.
This case highlights the procedural nuances and judicial discretion involved in the appeal processes within the Income Tax appellate framework. It emphasizes the need for accurate compliance and the effective use of judicial review to rectify or affirm penalty impositions under the Income Tax Act.
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