MOIN KHAN,NEW DELHI vs. ITO, WARD-6(1), NEW DELHI

PDF · subscribers
ITA 4569/DEL/2017Status: DisposedITAT Delhi29 November 2019AY 2008-094 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 issue had been remitted back to the AO for de novo decision. Consequently, the penalty levied on the original additions does not survive and is cancelled.

What were the facts?

The assessee filed an appeal against a penalty levied under section 271(1)(c) of the Income-tax Act. The assessee argued that the penalty order should not survive as the quantum proceedings had been set aside.

What were the issues?

Whether a penalty under section 271(1)(c) can survive when the underlying quantum additions have been remitted for fresh adjudication.

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: ‘E’: NEW DELHI

Before: MS. SUSHMA CHOWLA & SH. R.K. PANDA

For Appellant: Adv ूयथ क ओर से /
For Respondent: Ms. Rakhi Vimal, Sr. DR
Hearing: 25.11.2019Pronounced: 29.11.2019

आदेश / ORDER आदेश आदेश आदेश

PER SUSHMA CHOWLA, JM:

1.

The present appeal filed by assessee is against the order of CIT(A)-38, Delhi, dated 23.03.2017 relating to Assessment Year 2008-09 against the penalty levied under section 271(1)(c) of the Income-tax Act, 1961 (in short ‘the Act’).

आयकर अपील सं. / ITA No:- 4569/Del/2017

2.

The present appeal is filed against the levy of penalty under section 271(1)(c) of the Act. The learned AR for the assessee pointed out that the Tribunal has set aside the quantum proceedings and consequently the penalty order does not survive.

3.

On the perusal of the record, we find that the Tribunal in relating to Assessment Year 2008-09 vide order dated 02.03.2017, has remitted the issue on merits back to the file of AO, to decide the same de novo. In such circumstances, the penalty levied under section 271(1)(c) of the Act on the original additions made by the AO does not survive, and consequently the penalty proceedings completed against the assessee also do not survive and the same are cancelled.

4.

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

Order pronounced in the open court on 29th day of November, 2019.

Sd/- Sd/- (R.K. PANDA) (SUSHMA CHOWLA) लेखा सदःय/ACCOUNTANT MEMBER �याियक सदःय लेखा सदःय �याियक सदःय/JUDICIAL MEMBER लेखा सदःय लेखा सदःय �याियक सदःय �याियक सदःय �द�ली �द�ली / �दनांक Dated : 29th November, 2019 �द�ली �द�ली SH

आयकर अपील सं. / ITA No:- 4569/Del/2017

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 →