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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: SHRI G.D.AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA
PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is preferred by the assessee against order dated 08.01.2016 passed by the Ld. CIT (Appeals)-1, Gurgaon for assessment year 2009-10 wherein, vide the impugned order, the Ld. CIT (Appeals) has upheld the imposition of penalty of Rs. 6,82,630/- imposed u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) .
At the time of the hearing, the Ld. Authorised Representative appearing for the assessee filed copy of the ITAT’s order in assessee’s own case for assessment year 2009-10 in ITA nos.
1977/Del/2014 and 6696/Del/2016 and submitted that the ITAT, vide order dated 14th August, 2018, has restored the quantum issues to the file of the Assessing Officer. It was submitted that in view of the quantum appeal/s having been restored to the file of the AO, the penalty imposed u/s 271(1)(c) had become in fructuous. It was submitted that the penalty imposed should be deleted.
The Ld. Sr. Departmental Representative could not controvert the fact that the Cross Appeals by the department and the assessee pertaining to the quantum additions had been restored to the file of the AO.
Accordingly, in view of the quantum appeals having been restored to the file of the AO, we restore this appeal also to the file of the Assesing Officer to be decided afresh after giving due opportunity to the assessee to present his case once the quantum issues have been decided by the Assessing Officer.
In the final result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced in the open court on 16.01.2019.