CHOTE LAL VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

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ITA 223/DEL/2019Status: DisposedITAT Dehradun22 August 2023AY 2008-093 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 had previously deleted the additions/disallowances in the quantum appeal. Therefore, the penalty levied on the basis of these deleted additions could not survive.

What were the facts?

The assessee filed an appeal against a penalty order under Section 271(1)(c) for AY 2008-09. The penalty was based on additions/disallowances made in the assessment order.

What were the issues?

Whether a penalty under Section 271(1)(c) can be sustained when the underlying additions/disallowances have been deleted by the Tribunal.

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 “B” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH

For Appellant: Ms. Pallavi, CA
Hearing: 22.08.2023

Assessee by Ms. Pallavi, CA Revenue by Shri Narendra S Jangpangi, CIT-DR सुनवाईक�तारीख/ Date of hearing: 22.08.2023 22.08.2023 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal is filed by the assessee against the assessment order of Ld. Commissioner of Income Tax (Appeals)-IV, Kanpur dated 13.11.2018 for the AY 2008-09 in sustaining the penalty levied u/s 271(1)(c) of the Act.

2.

The Ld. Counsel for the assessee, at the outset, submits that the additions/disallowances made in the assessment order based on which the penalty was levied has been deleted by the Tribunal in quantum appeal in dated 31.01.2023 and, therefore, the penalty order has no legs to stand. Copy of the order of the Tribunal is placed on record.

3.

Ld. DR accepted the position that the Tribunal deleted the additions/disallowances made by the Assessing Officer in the assessment order based on which penalty u/s 271(1)(c) of the Act was levied.

4.

We have heard rival submissions, perused the orders of the authorities below. We have also perused the order of the Tribunal in quantum proceedings in and observed that the addition made by the Assessing Officer has been deleted.

In the circumstances the penalty levied on the basis of the addition deleted by the Tribunal cannot survive. Thus, we set aside the penalty order passed u/s 271(1)(c) of the Act and allow the appeal of the assessee.

5.

In the result, appeal of the assessee is allowed.

Order pronounced in the open court on 22.08.2023

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