RUBINDER KAUR KOCHAR,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 29, NEW DELHI

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ITA 4147/DEL/2017Status: DisposedITAT Delhi20 December 2019AY 2012-135 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal agreed with both parties that the penalty issue should also be set aside to the CIT(A) for fresh consideration, in line with the quantum appeal.

What were the facts?

The assessee appealed against the penalty levied under Section 271AAA, which was confirmed by the CIT(A). The quantum appeal related to the same penalty had been set aside to the CIT(A) for fresh adjudication.

What were the issues?

Whether the penalty under Section 271AAA should be adjudicated afresh by the CIT(A) in light of the quantum appeal being remanded.

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: ‘F’ NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI ANADEE NATH MISSHRA

This appeal is preferred by the Assessee against order dated 24.03.2017 passed by the Ld. CIT (Appeals)-30, New Delhi for assessment year 2012-13.

2.

Following grounds of appeal have been raised in this appeal : “1. Action of Commissioner of Income Tax (A) in confirming penalty u/s 271AAA of Rs. 13,39,855/- as imposed by the Deputy Commissioner of Income Tax – Central Circle

29. New Delhi is unjust, illegal, arbitrary and against the facts and circumstances of the case.

2. The assessee craves to add, amend, alter, submit and withdraw any ground before the appeal is heard.”

2. In this appeal the disputed issue relates to penalty levied by the Assessing Officer u/s 271AAA, vide order dated 15.02.2016 which was confirmed by the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi [CIT(A)for short] vide his impugned order dated 24.03.2017.

The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 24.03.2017 of the Ld. CIT(A). At the time of hearing before us the Ld. Authorised Representative (AR for short) for the assessee informed that the quantum appeal corresponding to the penalty levied by the Assessing Officer has been set aside to the file of the Ld. CIT(A) vide order dated 19.06.2018 of Co- ordinate Bench of ITAT Delhi in assessee’s appeal vide 2761/ Del/ 2015 for assessment year 2012-13.

In view of foregoing, the Ld. AR for the assessee submitted that the issue regarding penalty u/s 271AAA of Income Tax Act, which is the subject matter of the present appeal, may also be set aside to the file of the Ld. CIT(A) for fresh order.

The Ld. CIT-DR appearing for Revenue, agreed with the submission of the Ld. AR for the assessee that the issue in dispute in the present appeal regarding penalty u/s 271AAA of Income Tax Act may be set aside to the file of Ld. CIT(A) for fresh orders.

3.

In view of the foregoing, and as both sides have agreed to this at the time of hearing before us, the issue in dispute in the present appeal before us regarding levy of penalty u/s 271AAA of IT Act is set aside and restored to the file of the Ld. CIT(A) for fresh order along with, or after the order is passed by Ld. CIT(A) in quantum appeal which has already been restored to the file of the Ld. CIT(A) vide aforesaid order dated 19.06.2018 of Co-ordinate Bench of ITAT Delhi. This appeal is disposed off in accordance with aforesaid directions for statistical purposes.

4.

Appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 20/12/2019.

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