ADITYA VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

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ITA 108/DDN/2019Status: DisposedITAT Dehradun23 June 2023AY 2009-103 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 held that since the additions forming the basis of the penalties were deleted, the penalties could not survive. Therefore, the penalties imposed were deleted.

What were the facts?

The assessees' appeals were against penalty orders under Section 271(1)(c) of the Income-tax Act. The additions that formed the basis for these penalties had already been deleted by the Tribunal in separate quantum appeals.

What were the issues?

Whether penalties under Section 271(1)(c) can survive when the underlying additions 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, DEHRADUN CIRCUIT BENCH, DEHRADUN

Before: SHRI SAKTIJIT DEY, VICE- & SHRI M. BALAGANESH

Hearing: 23.06.2023Pronounced: 23.06.2023

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.

2.

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.

3.

Learned Departmental Representative fairly agreed with the aforesaid submissions of the assessee.

4.

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. 3400/Del/2015 and ITA No. 339/Del/2015 has fully deleted the additions based on which, 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.

5.

In the result, appeals are allowed.

Order pronounced in the open court on 23/06/2023.

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