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Income Tax Appellate Tribunal, DEHRADUN BENCH, ‘DB’: DEHRADUN
Before: SHRI SHAMIM YAHYA & SHRI ANUBHAV SHARMA
ORDER PER SHAMIM YAHYA, AM,
This appeal by the Revenue is against the order of the Ld. CIT(A), Dehradun, dated 27.01.2020 and pertains to Assessment Year 2014-15.
The grounds of appeal raised by the assessee reads as under:-
“1. The Ld. CITA has erred in law and on facts of the case in deleting the levy of penalty u/s 271(1)(c) of the I.T. Act, 1961, held to be unwarranted and unsustainable. 2. The order of the Ld. CIT(A) be set-aside being erroneous in law and the order of the Assessing Officer be restore.” 3. At the outset in this case, the ld. Counsel for the assessee submitted that the quantum appeal in this case has already been quashed as void-ab- initio vide order dated 23.06.2023 in ITA No.3129/Del/2018. Hence, he submitted that the penalty does not survive.
The Ld. DR could not controvert the submission of the assessee.
Accordingly, since, the Tribunal has already quashed the proceeding as void ab initio, the penalty for the year in this case does not survive. Hence, the Revenue’s appeal stands dismissed.
In the result, the appeal of the Revenue stands dismissed.
Order pronounced in the open court on 22nd September, 2023