ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, NASHIK vs. M/S. P.P. GOGAD, NASHIK

PDF · subscribers
ITA 40/PUN/2018Status: DisposedITAT Pune15 November 2018AY 2010-114 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) was justified in deleting the penalty because the addition, which formed the basis for the penalty, had been deleted by the Tribunal in quantum proceedings. The Revenue could not demonstrate any infirmity or reversal of the Tribunal's order.

What were the facts?

The Assessing Officer (AO) made an addition on account of payments to sub-contractors, which was confirmed by the CIT(A). Based on this addition, the AO imposed a penalty under Section 271(1)(c). However, the CIT(A) deleted the penalty.

What were the issues?

Whether penalty under Section 271(1)(c) can be sustained when the addition forming the basis of the penalty has been deleted by the Tribunal.

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, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Rajesh Gawli

आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. आयकर आयु�(अपील) / The CIT (Appeals)-2, Nashik 4. आयकर आयु� / The Pr. CIT-2 Nashik 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड� फाईल / Guard file. // True copy / आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ITA No.40/PUN/2018 M/s. P.P.Gogad

Date 1. Draft dictated on 14-11-18 Sr.PS 2. Draft placed before author 15.11.18 3. Draft proposed & placed before the - second member 4. Draft discussed/approved by Second - Member. 5. Approved Draft comes to the Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order.

*

More judgments on Section 271(1)(c)

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

Latest GST High Court judgments

Search GST case law →