ANJU KUMAR,DELHI vs. DCIT, CIRCLE 61(1), DELHI

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ITA 2527/DEL/2023Status: DisposedITAT Delhi30 May 2024AY 2015-16Bench: Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar (Accountant Member)1 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?

Given that the underlying quantum additions were deleted in a previous order, the penalty levied under section 271(1)(c) of the Income Tax Act, 1961, is not sustainable and must also be deleted. The tribunal consequently allowed the assessee's appeal.

What were the facts?

The assessee filed an appeal against an order from the National Faceless Appeal Centre (NFAC) dated 11.08.2023. The basis for the appeal was that the quantum additions, which led to the penalty, had already been deleted in the assessee's own case via an earlier ITA order dated 04.01.2023.

What were the issues?

Whether a penalty levied under section 271(1)(c) is maintainable when the corresponding quantum additions have been deleted in an earlier order.

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 ‘A’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 16.03.2024Pronounced: 30.05.2024

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 11.08.2023.

2.

At the outset, both the parities fairly brought to our notice that the quantum additions in this case have been deleted in assessee’s own case in order dated 04.01.2023. Hence, penalty levied u/s 271(1)(c) of the Income Tax Act, 1961 is liable to be deleted.

3.

In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 30/05/2024.

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