THE DCIT-2(1), INDORE vs. M/S. D & H SECHERON ELECTRODES (P) LTD., INDORE

आदेश / O R D E R

PER KUL BHARAT, J.M: This appeal by the revenue is directed against order of the CIT(A)-1, Indore pertaining to the assessment year

[ITA 373/Ind/2017] [M/s. D&H Secheron Electrodes P Ltd., Indore] 2011-12. The solitary ground raised by the revenue reads as under:

“Whether on the facts and in the circumstances of the case the Ld. CIT(A) has erred in law by deleting the penalty of Rs.32,63,040/- levied by the A.O. u/s 271(1)(c) of the Act without appreciating the findings of the A.O.” 2. At the outset, the Ld. Counsel for the assessee submitted that the revenue has come in appeal against deletion of penalty by the Ld. CIT(A). He submitted that the addition on the basis of which penalty was levied had already been deleted by the Tribunal in quantum appeal.

Ld. D.R. conceded this fact that the addition has already been deleted on which penalty was levied. In view of the fact that the addition on the basis of which penalty was levied has already been deleted, hence we do not see any infirmity in the action deleting the penalty by the Ld. CIT(A). The ground raised by the revenue is dismissed.

[ITA 373/Ind/2017] [M/s. D&H Secheron Electrodes P Ltd., Indore] 3. In the result, the appeal filed by the revenue is dismissed.

Order was pronounced in the open court on 08.5.2019.