DHARAM BIR SINGH,GHAZIABAD vs. ITO, WARD-1(2), GHAZIABAD

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ITA 7957/DEL/2018Status: DisposedITAT Delhi18 April 2022AY 2009-102 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 by the CIT(A) pursuant to the Tribunal's earlier order, the penalty levied under section 271(1)(c) was not sustainable. The AO was directed to delete the penalty.

What were the facts?

The assessee filed an appeal against a penalty levied under section 271(1)(c) for AY 2009-10. The quantum assessment issue had been set aside by the Tribunal to the CIT(A).

What were the issues?

The primary issue was the sustainability of the penalty when the underlying quantum addition was deleted. The appeal concerned the validity of penalty proceedings in light of the revised quantum assessment.

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 ‘SMC’ : NEW DELHI

Before: SHRI AMIT SHUKLA

For Appellant: Shri Rohit Tiwari, Advocate, Ms. Tanya, Advocate
For Respondent: Shri Om Prakash, Senior DR
Hearing: 18.04.2022

The aforesaid appeal has been filed by the assessee against the impugned order dated 28.09.2018, passed by the ld. CIT (Appeals), Ghaziabad in relation to the penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961 (for short ‘the Act’) for the Assessment Year 2009- 10.

2.

The assessee has aggrieved by levy of penalty of Rs.4,19,210/- u/s 271(1)(c) of the Act.

3.

At the outset, ld. Counsel for the assessee submitted that in the quantum proceedings, the Tribunal has set aside the issue to the file of the ld. CIT (A) and now, in pursuance of the said direction, the ld. CIT (A) has deleted the quantum, therefore, penalty is not sustainable. ./2018 4. In view of the aforesaid submission, since Tribunal has set aside the matter to the ld. CIT (A) and in case, the ld. CIT (A) has deleted the quantum, therefore, AO is directed to delete the penalty after verifying the aforesaid contention of the ld. Counsel for the assessee. 5. In the result, the appeal of the assessee is allowed. Order was pronounced on 18TH day of April, 2022.

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