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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
PER SUSHMA CHOWLA,VP The present appeal filed by assessee is against order of CIT(A)-13, New Delhi dated 19.08.2016 relating to assessment year 2006-07 against penalty levied under section 27 l(l)(b) of the Income-tax Act, 1961 (in short the Act).
The issue raised in the present appeal is against the levy of penalty u/s 271(l)(b) of the Act.
Assessment Year 2006-07 3. The learned AR for the assessee pointed out that the issues raised in the present appeal stands squarely covered by different orders of the Tribunal in assessee’s own case,
We find that similar issue of levy of penalty under section 271(l)(b) of the Act arose before the Tribunal in relating to Assessment Year 2009-10. The Tribunal vide order dated held as under;-
“We find merit in the plea of the assessee in this regard. On the perusal of the Tribunal’s order in assessee’s own case for Assessment Years 2005- 06, 2010-11 & 2012-13 vide order dated 07.01.2020, we find that similar default o f non-appearance has been noted, by the Tribunal and the penalty levied u/s 271(l)(b) of the Act has been cancelled in the respective years. Following the same parity o f reasoning, we delete the penalty levied u/s 271 (1 )(b) of the Act. ”
We find that the issue raised in the present appeal is squarely covered by earlier order of the Tribunal and following the same parity of reasoning, the penalty levied under section 271(l)(b) of the Act is deleted. The grounds of appeal raised by the assessee are allowed.
In .the result, the appeal of the assessee is allowed.
Order pronounced in the open court on 16th March, 2020.
Sd/- Sd/- (SUSHMA CHOWLA) (PRASHANT MAHARISHI) ! ACCOUNTANT MEMBER WSTSf / VICE PRESIDENT efesTT SH i ■Tn^?T 3F)fSld/C.onv o f the Order is forwarded to : 1. J iJ lcIlS lf / The Appellant 2. y r i|Sjf / The Respondent 3. 3t r r r a rrg iP O T J ra ') / The c i t (aj 4. egt&it •iU'M'hl / The Pr. C ii 5, fa m a fm a r t ^ u i , / d r , h a t , Delhi