CHOTE LAL VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE , DEHRADUN
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Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH, DEHRADUN
Before: SHRI SAKTIJIT DEY, VICE- & SHRI M. BALAGANESH
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH, DEHRADUN BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 106/DDN/2019 Assessment Year: 2009-10 Chote Lal Verma, Post Office IIP, Versus DCIT, Central Circle, Haridwar Road, Mokhampur, Dehradun Dehradun. PAN: ADTPV8331M (Appellant) (Respondent) ITA No. 107/DDN/2019 Assessment Year: 2008-09 Puran Singh Verma, Post Office Versus DCIT, Central Circle, IIP, Chemical Sciences Division, Dehradun Mokhampur, Dehradun. PAN: AAIPV5562C (Appellant) (Respondent)
ITA No. 108/DDN/2019 Assessment Year: 2009-10 Versus DCIT, Central Circle, Aditya Verma, Post Office IIP, Haridwar Road, Mokhampur, Dehradun Dehradun. PAN: ADZPV9884H (Appellant) (Respondent) Assessee by : Sh. Sanjay Arora, C.A. Revenue by : Sh. N.S. Jangpangi, CIT/DR
Date of hearing : 23.06.2023 Date of pronouncement: 23.06.2023 ORDER
Captioned appeals by the assesees are against three separate
orders of learned Commissioner of Income-tax (Appeals)-IV, Kanpur pertaining to assessment years 2008-09 and 2009-10.
At the outset, learned counsel appearing for the assessee
submitted that the additions, based on which, the penalties have
been levied under section 271(1)(c) of the Income-tax Act, 1961 in
respect of all these assessees, in the meanwhile, have been fully
deleted by the Tribunal. Thus, he submitted, penalties imposed under section 271(1)(c) of the Act cannot survive.
Learned Departmental Representative fairly agreed with the
aforesaid submissions of the assessee.
Having considered rival submissions, we find that while
deciding the quantum appeals in case of the respective assessees,
the Tribunal, in three separate orders passed on 31.01.2023 in ITA
No. 3397/DDN/2015, ITA No. 3400/Del/2015 and ITA No.
339/Del/2015 has fully deleted the additions based on which,
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penalties under section 271(1)(c) of the Act were imposed. That
being the admitted position emerging on record, the penalties
imposed u/s. 271(1)(c) of the Act in respect of the aforesaid
assessees cannot survive. Accordingly, penalties imposed in all these
appeals are deleted.
In the result, appeals are allowed.
Order pronounced in the open court on 23/06/2023.
Sd/- Sd/- (M. BALAGANESH) (SAKTIJIT DEY) ACCOUNTANT MEMBER VICE-PRESIDENT
Dated: 23.06.2023 *aks/-
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