PUNAM DUGGAL,NEW DELHI vs. ACIT CENTRAL CIRCLE 4, NEW DELHI

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ITA 5446/DEL/2019Status: DisposedITAT Delhi13 July 2022AY 2013-141 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 quantum addition was deleted, the penalty levied under Section 271(1)(c) could not be sustained.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The quantum addition made in the assessee's case for a previous assessment year had already been deleted by the ITAT.

What were the issues?

Whether a penalty under Section 271(1)(c) can be sustained when the underlying quantum addition has been deleted.

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 ‘F’, NEW DELHI

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 04.07.2022Pronounced: 13.07.2022

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)-23, New Delhi dated 07.06.2019.

2.

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.

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