GIRIRAJ SINGH JINDAL,FARIDABAD vs. DCIT, CENTRAL CIRCLE-II, GURGAON

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ITA 6544/DEL/2018Status: DisposedITAT Delhi25 November 2021AY 2013-143 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 noted that the quantum addition, which formed the basis for the penalty, had already been deleted in a previous appeal. Therefore, the penalty did not survive.

What were the facts?

The assessee's appeal was directed against an ex-parte order of the CIT(A) concerning the levy of penalty. The sole issue raised was the penalty under Section 271AAA.

What were the issues?

Whether the penalty levied under Section 271AAA survives when the underlying addition has been deleted by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 271AAA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘C’: NEW DELHI

Before: SHRI R.K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Dr. Rakesh Gupta, Adv, Shri Somil Agarwal, Adv
Hearing: 18.11.2021Pronounced: 25.11.2021

ORDER PER R.K. PANDA, AM, This appeal filed by the assessee is directed against the ex- parte order dated 13.07.2018 of the learned CIT(A)-3, Gurgaon, relating to Assessment Year 2013-14.

2.

Levy of penalty of Rs.35,000/- u/s 271AAA of the Act is the only issue raised by the assessee in the grounds of appeal.

3.

The Ld. Counsel for the assessee at the outset submitted that the Tribunal vide order dated 31.12.2019 in assessee’s own case for Assessment Year 2013-14 has deleted the quantum addition. Therefore, the penalty does not survive.

4.

The Ld. DR, on the other hand, fairly conceded that the Tribunal has decided the issue in favour of the assessee.

5.

In view of the above and considering the fact that the Tribunal has already deleted the addition in quantum appeal vide order dated 31.12.2019, the penalty does not survive. We, therefore, set-aside the order of the Ld. CIT(A) and direct the Assessing Officer to cancel the penalty. The grounds raised by the assessee are allowed.

6.

In the result, the appeal filed by the assessee is allowed.

Order pronounced in the open court on 25/11/2021.

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