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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of ld. CIT(A)-23, New Delhi dated 07.06.2019.
The quantum addition made in the case of the assessee stands deleted by the order of the ITAT in for the A.Y. 2010-11. Since, as on now, the quantum addition stands deleted, the penalty levied u/s 271(1)(c) cannot be sustained.