RAMESH KHANNA,DELHI vs. ITO,WARD-47(2), NEW DELHI

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ITA 4437/DEL/2024Status: DisposedITAT Delhi17 February 2025AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the orders of the CIT(A) were not in accordance with the law. Consequently, both orders of the CIT(A) were set aside, and the matters were remanded back to the CIT(A)'s file for fresh adjudication.

What were the facts?

The assessee filed two appeals before the ITAT against orders of the CIT(A), NFAC, Delhi. One appeal concerned a quantum addition made under Section 144, and the other related to a penalty levied under Section 271(1)(c).

What were the issues?

The primary issues were the validity of the CIT(A)'s orders and the need for fresh adjudication of the quantum addition and penalty.

Which sections of the Income-tax Act were involved?

Section 144,Section 271(1)(c),Section 274

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'SMC': NEW DELHI

BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT

ITA Nos.4436 & 4437/Del/2024 Assessment Year : 2016-17

Shri Ramesh Khanna, 480, Katra Ishwar Bhawan,

Khari Baoli,

New Delhi – 110 006. PAN: AASPK0719Q. (Appellant) Vs. Income Tax Officer,

Ward-47(2),

Delhi.

nt) (Respondent)

Appellant by : Shri Shivam Garg, Advocate. Respondent by : Shri Sanjay Kumar, Senior DR.

Date of hearing : 17.02.2025 Date of pronouncement : 17.02.2025

ORDER

PER MAHAVIR SINGH, VP

These two appeals by the assessee are arising out of two different orders of learned CIT(A), NFAC, Delhi, orders dated 25<sup>th</sup> July, 2024.

- 2. The appeal in ITA No.4436/Del/2024 is as regards to quantum addition and assessment was framed by ITO, Ward-47(2), New Delhi for the assessment year 2016-17 under Section 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), order dated 15<sup>th</sup> December, 2018. - 3. As regards ITA No.4437/Del/2024 is against penalty order passed by the ITO, Ward-47(2), New Delhi under Section 271(1)(c) read with Section 274 of the Act vide order dated 28<sup>th</sup> June, 2019.

Chairman, CBDT for perusal and action at his end. Both the orders of learned CIT(A) are set aside and matter remanded to his file.

7.

In the result, both the appeals are allowed for statistical purposes.

Decision pronounced in the open Court on conclusion of hearing on $17^{\text{th}}$ February, 2025.

Sd/-

(MAHAVIR SINGH) VICE PRESIDENT

VK.

Copy forwarded to: -

- 1. Appellant - 2. Respondent - 3. CIT - 4. CIT(A) - 5. DR, ITAT

Assistant Registrar

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