What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order deleting the penalty. It agreed that the penalty did not survive as the underlying addition, which was the basis for imposing the penalty, had already been deleted in the quantum proceedings.

The Revenue appealed an order of the CIT(A) that deleted a penalty imposed by the AO. The assessee argued that since the addition forming the basis of the penalty was deleted by the ITAT in quantum proceedings, the penalty itself should not survive.

What were the issues?

Whether a penalty survives when the addition forming its basis has been deleted in quantum proceedings.

DCIT vs Sahara Global Vision Pvt. Ltd… | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH : A : NEW DELHI

Before: SHRI C.M. GARG & DR. B.R.R. KUMAR

For Appellant: Shri Dinesh Verma, Advocate

For Respondent: Shri Kanav Bali, Sr. DR

Hearing: 13.02.2023Pronounced: 13.02.2023

(Appellant) (Respondent) Assessee by : Shri Dinesh Verma, Advocate Revenue by : Shri Kanav Bali, Sr. DR Date of Hearing : 13.02.2023 Date of Pronouncement : 13.02.2023 ORDER This appeal filed by the Revenue is directed against the order dated 22.03.2019 of the CIT(A)-23, New Delhi, relating to Assessment Year 2006-07, deleting the penalty imposed by the AO.

The ld. Counsel of the assessee, placing a copy of the order of the ITAT in dated 30.08.2018, deleting the addition made by the AO for the instant assessment year in quantum proceedings, submitted that the penalty in this case does not survive.

The ld. Sr. DR fairly agreed that the addition made by the assessee for the instant year has been deleted by the ITAT in the quantum proceedings and, hence, the penalty does not survive.

DCIT CENTRAL CIRCLE-01, NEW DELHI vs. SAHARA GLOBAL VISION PVT. LTD., MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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