NIRPAL SINGH,DELHI vs. ITO WARD - 36(1), NEW DELHI

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ITA 8705/DEL/2019Status: DisposedITAT Delhi23 March 2023AY 2012-132 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the quantum addition, which formed the basis for the penalty, had already been deleted in a separate appeal, the penalty order could not survive.

What were the facts?

The assessee's appeal was against a penalty levied under Section 271(1)(c). The penalty was based on an addition made in the assessment order.

What were the issues?

Whether penalty under Section 271(1)(c) can be sustained when the underlying addition has been deleted.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’ : NEW DELHI

For Appellant: Shri Piyush Kumar Kamal, Advocate
For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 20.03.2023

ASSESSEE BY : Shri Piyush Kumar Kamal, Advocate REVENUE BY : Shri S.L. Anuragi, Sr. DR Date of Hearing : 20.03.2023 Date of Order : 23.03.2023

ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)-12, New Delhi dated 30.08.2019 pertaining to the Assessment Year 2012-13. 2. The issue relates to levy of penalty under section 271(1)(c) of the Income-tax Act, 1961 (for short 'the Act') amounting to Rs.16,86,040/-. 3. At the outset, in this case, ld. Counsel of the assessee submitted that in quantum appeal, the ITAT has already deleted the addition in ITA

4.

Ld. DR for the Revenue did not dispute the proposition.

5.

Accordingly, since the quantum addition has been deleted we set aside the orders of the authorities below and delete the penalty. 6. In the result, assessee’s appeal stands allowed. Order pronounced in the open court on this 23rd day of March, 2023.

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