SHRI DESHPAL SINGH KOHLI,DEHRADUN vs. DCIT, DEHRADUN

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ITA 2195/DEL/2017Status: DisposedITAT Dehradun26 March 2021AY 2010-112 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal. This was based on the ground that the quantum of income, which formed the basis for the penalty, had been deleted in subsequent proceedings.

What were the facts?

The assessee filed an appeal against a penalty order confirmed by the CIT(A). The penalty was levied under Section 271(1)(c) of the IT Act for the assessment year 2010-11.

What were the issues?

Whether the penalty under Section 271(1)(c) survives when the underlying addition to income 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, DEHRADUN BENCH : DEHRADUN

Before: SHRI R.K. PANDA & SHRI AMIT SHUKLA

For Appellant: Shri Kanwal Juneja, Advocate
For Respondent: Shri N.C. Upadhyaya, Sr. DR &, Shri Vinay Singh Rawat, Sr. DR
Hearing: 26.03.2021Pronounced: 26.03.2021

ORDER

PER R.K. PANDA, AM:

1.

This appeal filed by the assessee is directed against the order dated 20th February, 2017 of the CIT(A)-IV, Kanpur, relating to the assessment year 2010-11.

2.

The assessee, through various grounds of appeal, has challenged the order of the CIT(A) in confirming the penalty of Rs.5,87,100/- levied by the AO u/s 271(1)(c) of the IT Act, 1961.

3.

The ld. Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that subsequent to the order of the Tribunal the quantum has been deleted and, accordingly, the penalty does not survive. In absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed.

4.

In the result, the appeal filed by the assessee is accordingly dismissed as ‘withdrawn.’

The order was pronounced in the open court on conclusion of the hearing itself, i.e., on 26th March, 2021.

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