ITO, WARD-3, BHILWARA vs. SHRI RAJENDRA KUMAR KABRA, BHILWARA

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ITA 289/JODH/2018Status: DisposedITAT Jodhpur21 December 2020AY 2011-123 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the quantum addition itself was deleted by a prior order of the Tribunal, the penalty levied on that addition would not survive. No interference was required with the impugned order.

What were the facts?

The Revenue appealed against the deletion of penalty under Section 271(1)(c) of the Income Tax Act. This penalty was levied against a quantum addition made by the Assessing Officer.

What were the issues?

Whether a penalty levied under Section 271(1)(c) can survive if the underlying quantum addition is deleted.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH

Before: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Ms. Raksha Birla (CA) & Shri
For Respondent: Shri K.C. Badhok- Ld. CIT- DR

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Jodhpur 5. गाड�फाईल / Guard File 6.

आदेशानुसार/ BY ORDER,

उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, जोधपुर / ITAT, Jodhpur.

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