VLCC HEALTH CARE LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE- 9, NEW DELHI

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ITA 6036/DEL/2019Status: DisposedITAT Delhi14 October 2022AY 2012-131 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the main addition was deleted, the penalty levied on that addition would not survive. Therefore, the appeal of the assessee was allowed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The quantum addition made by the AO was deleted by a previous ITAT order for the same assessment year.

What were the issues?

The primary issue was whether the penalty sustained by the CIT(A) could survive when the underlying addition was deleted by the ITAT.

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, DELHIBENCH ‘H’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 12.10.2022Pronounced: 14.10.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A)-9, New Delhi dated 29.04.2019.

2.

Since, the quantum addition stands deleted by the order of the ITAT in for A.Y. 2012-13 vide order dated 25.10.2021, the penalty levied do not survive and hence the appeal of the assessee stands allowed.

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