RITU TULI (THROUGH LEGAL HEIR SH. SANDEEP TULI),GURUGRAM vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI, ARA CENTRE, JHANDEWALAN

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-24, [in short, the “CIT(A)”],
New
Delhi’s
DIN and order no.
ITBA/APL/M/250/2024-25/1070712743(1), dated 28.11.2024
Assessee by None
Department by Sh. Ramesh Chand, Sr. DR
Date of hearing
13.05.2025
Date of pronouncement
13.05.2025
2 | P a g e involving proceedings under section 271AAC(1) of the Income-tax
Act, 1961 (hereinafter referred to as ‘the Act’).
2. Case called twice. None appears at the appellant’s behest. She is accordingly proceeded ex-parte.
3. Learned Departmental Representative vehemently argues during the course of hearing that both the lower authorities herein have rightly levied section 271AAC(1) penalty of Rs. 8,14,987/- in the assessee’s hands, pertaining to the corresponding sections
68/69 r.w.s. 115BBE addition @ 10% of the addition of Rs.
81,49,875/- made in the course of assessment framed on 31st
December, 2022 and upheld in the CIT(A)’s order dated 17th May,
2023. 4. A perusal of the case file, however, indicates that the assessee had preferred her quantum appeal ITA No. 2016/Del/2023 before the tribunal which already stands accepted in the learned coordinate bench’s order dated 31.12.2024, thereby quashing section 153C assessment itself framed on 31st December, 2022
(supra). This being the clinching factual position, we hereby conclude that the impugned penalty has no legs to stand in very terms. The same is directed to be deleted therefore.
3 | P a g e

Dated: 13th May, 2025. RK/-