LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2, PANCHKULA
आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘SMC’, CHANDIGARH
BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER
आयकर अपील सं./ ITA No. 724/CHD/2025
Ǔनधा[रण वष[ / Assessment Year : 2011-12
Labh Singh,
C/o M.K.Aggarwal &
Associates, SCO 1,First Floor,
Sector 11, Panchkula
बनाम
Vs.
ITO,
Ward 2,
Panchkula
èथायी लेखा सं./PAN NO: DIDPS5445F
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Hybrid Hearing )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh Rishab Gupta, CA
राजèव कȧ ओर से/ Revenue by : Smt. Surinder Kaur Waraich, Addl. CIT,
Sr. DR (Virtual)
सुनवाई कȧ तारȣख/Date of Hearing
:
28-08-2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
01.09-2025
आदेश/Order
This appeal by the assessee arises from the order of the Assessing Officer imposing penalty under Income-tax Act,
1961. The penalty is directly related to the quantum addition made by the Assessing Officer, which was the subject matter of appeal in ITA No. 723/Chd/2025. 2. The learned Authorised Representative submitted that since the very basis of penalty—namely, the addition sustained in quantum proceedings—has already been deleted by the Tribunal in ITA No. 723, the penalty has no legs to stand.
3. The learned Departmental Representative, on the other hand, relied upon the orders of the authorities below.
4. I have considered the rival submissions and perused the record. It is an undisputed fact that the penalty in the present case is entirely based on the additions made by the Assessing
Officer in the quantum proceedings.
In ITA
No.
723/Chd/2025, I have already deleted the said additions.
Once the quantum additions themselves are deleted, the very foundation of the penalty does not survive.
5. Accordingly, I do not find any justification to sustain the penalty imposed by the Assessing Officer. The same is directed to be deleted.
6. In the result, the appeal of the assessee in ITA No.
724/Chd/2025 is allowed.
Order pronounced on 01.09.2025. ( LALIET KUMAR )
Judicial Member
“आर.के.”
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to :
1. अपीलाथȸ/ The Appellant
2. Ĥ×यथȸ/ The Respondent
3. आयकर आयुÈत/ CIT
4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT,
CHANDIGARH
5. गाड[ फाईल/ Guard File
सहायक पंजीकार/