G.L. LITMUS EVENTS PVT. LTD.,NEW DELHI vs. ACIT, CC-17, NEW DELHI

PDF · subscribers
ITA 3023/DEL/2019Status: DisposedITAT Delhi02 March 2020AY 2012-133 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?

Since the quantum addition giving rise to the penalty was deleted by the Tribunal, the penalty itself does not survive. Consequently, the penalty is deleted.

What were the facts?

The assessee filed an appeal against a penalty order. The penalty arose from a quantum addition that had previously been allowed by the Tribunal in a separate appeal.

What were the issues?

The primary issue was whether the penalty could sustain when the underlying addition was deleted. The appeal concerned the validity of a penalty imposed under the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “A” : NEW DLEHI ]

Before: SHRI G.S. PANNUSHRI K. NARASIMHA CHARY

For Appellant: Ms. Bhoomija Verma, Adv.;
For Respondent: Ms. Rakhi Vimal, Sr. D. R.;
Hearing: 28/02/2020

Assessee by : Ms. Bhoomija Verma, Adv.; Department by : Ms. Rakhi Vimal, Sr. D. R.; Date of hearing : 28/02/2020 Date of order : 02/03/2020

O R D E R PER K. NARASIMHA CHARY, J.M. :

This is an appeal filed against order dated 22/02/2019 passed by the Commissioner of Income Tax (Appeals)-27, New Delhi, in the case of M/s. G. L. Litmus Events Pvt. Ltd. (“Assessee”) for assessment year 2012-13.

2.

At the outset, learned Authorized Representative submitted that this is a penalty appeal and the quantum addition giving rise to this penalty was allowed by the Tribunal by order dated 17.01.2020 in (Del) of 2017. He produced a copy of the same.

3.

The learned Senior Departmental Representative does not controvert this fact.

4.

We have perused the copy of the order of the Tribunal dated 17.01.2020. Since the quantum is deleted, penalty does not survive and accordingly the penalty is deleted.

5.

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

Order pronounced in the open court on : 02/03/2020

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →