SHRI SUNIL KUMAR AGGARWAL,NEW DELHI vs. ITO, NEW DELHI

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ITA 2978/DEL/2016Status: DisposedITAT Delhi27 November 2017AY 2005-067 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 held that the fee deposited was correct as the appeal related to penalty under Section 271(1)(c). Furthermore, since the quantum addition was set aside and restored to the AO in the assessee's own case, the penalty in dispute did not stand.

What were the facts?

The assessee appealed against an order related to penalty under Section 271(1)(c) for AY 2005-06. The appeal was initially flagged for short payment of tribunal fees.

What were the issues?

The primary issues were the correct tribunal fee for penalty appeals and the validity of the penalty when the underlying addition was set aside.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 253(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SHRI H.S. SIDHU

7.

In the result, the appeal of the Assessee stands allowed. Order pronounced in the Open Court on 27/11/2017.

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