M/S RAJ SONS,HISAR vs. DEPUTY COMMISSIONER OF INCOME-TAX ,HISAR CIRCLE, HISAR, HISAR
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13 M/s. Raj Sons, Delhi Road, Near Jindal Club, Hisar, Haryana Vs. DCIT, Hisar Circle, Hisar PAN :AAHFR2688C (Appellant)
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1071653383(1), dated
28.12.2024 involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Heard both the parties. Case file perused.
3. It emerges at the outset that going by the assessee’s third substantive ground herein, it has already succeeded in getting the Assessee by Sh. Prem Rajpal, Adv.
Department by Sh. Yogeshwar Sharma, Sr. DR
Date of hearing
14.05.2025
Date of pronouncement
14.05.2025
2 | P a g e corresponding quantum addition of Rs.78.90 lakhs representing its alleged unaccounted receipts, deleted in the appeal filed before the tribunal in ITA No.1212/Del/2022 (for AY: 2012-13) decided on 03.01.2024. 3. This being the clinching factual position, it is hereby concluded that the impugned consequential penalty under section 271(1)(c) of the Act has got no legs to stand. The same also follows the suit therefore. Deleted accordingly.
4. This assessee’s appeal is allowed.
Order pronounced in the open court on 14th May, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 14th May, 2025. RK/-