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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. YOGESH KUAMR US
ORDER PER N.K. BILLAIYA, AM:
This appeal by the revenue is preferred against the order of the CIT(A), Rohtak dated 15.03.2018 pertaining to A.Y.2011-12.
The solitary grievance of the revenue is that the CIT(A) erred in deleting the penalty of Rs.27,79,990/- levied u/s. 271 (1) (c) of the Act.
Since the amount is less than Rs.50 lacs, therefore, this appeal of the revenue has to be dismissed in the light of CBDT Circular No. 17/2019 dated 08.08.2019.
In the result, this appeal filed by the revenue is dismissed.
Decision announced in the open court on 20.06.2022.