ASST.C.I.T., BELLARY vs. SMT. LAKSHMI SINGH, HOSPET

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ITA 1003/BANG/2016Status: DisposedITAT Bangalore12 May 2017AY 2005-064 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 Tribunal noted that the addition made under Section 153C was deleted in the quantum appeal, and this deletion was upheld by the High Court. Since the quantum addition no longer existed, the penalty could not survive.

What were the facts?

The revenue appealed against a penalty order under Section 271(1)(c) for AY 2005-06. The penalty was levied following an addition made under Section 153C.

What were the issues?

Whether a penalty under Section 271(1)(c) can be sustained when the underlying addition has been deleted and upheld by higher authorities.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH “ A ”

Before: SHRI ARUN KUMAR GARODIA & SHRI VIJAY PAL RAO

For Appellant: Smt. Swapna Das, JCIT (DR) (ITAT)-2, Bengaluru

Heard together (2 matters)

I.T.A. No.1003/Bang/2016
ITA No.112/PNJ/2014

Read from the judgment's own cause title. This page is filed under one of them.

Per Shri Vijay Pal Rao, J.M. : This appeal by the revenue is directed against the order dt.12.02.2016 of Commissioner of Income Tax (Appeals) Panaji-2, arising from penalty levied under Section 271(1)(c) of the Income Tax Act, 1961 (in short 'the Act') for the Assessment Year 2005-06.

2.

The revenue has raised the following grounds :

3.

We have heard the learned D.R. as well as learned A.R. and considered the relevant material on record. At the outset, we note that in the quantum appeal, the Tribunal deleted the addition made by the Assessing Officer in the assessment under Section 153C of the Act vide order dt.9.12.2014 in ITA No.112/PNJ/2014. Though the revenue challenged the said order of this Tribunal before the Hon'ble High Court however the Hon'ble jurisdictional High Court vide its decision dt.12.01.2017 has dismissed the appeal of the revenue and upheld the order of the Tribunal. The relevant part of decision of Hon'ble High Court in para 7 as under :

1.

Since the quantum is no more in existent therefore the penalty levied under Section 271(1)(c) of the Act could not survive. Accordingly, we do not find any error or illegality in the order of CIT (Appeals) in deleting the penalty levied.

4.

In the result, the appeal of the revenue is dismissed.

Order pronounced in the open court on 12th May, 2017.

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