DHARMINDER PACHISIA,AMBALA CITY vs. DCIT, AMBALA

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ITA 243/CHANDI/2017Status: DisposedITAT Chandigarh16 October 2018AY 2012-132 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 noted that the quantum additions, which formed the basis for the penalty, had been deleted by a previous order. Therefore, the penalty was no longer sustainable.

What were the facts?

The assessee appealed against a penalty levied under section 271(1)(c) of the Income-tax Act. The penalty was based on quantum additions made by the revenue authorities.

What were the issues?

The primary issue was whether the penalty under section 271(1)(c) could survive when the underlying additions were deleted.

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, DIVISION BENCH, ‘A’, CHANDIGARH

Before: SHRI SANJAY GARG & Ms. ANNAPURNA GUPTA

For Appellant: Shri Rohit Goel, CA
Hearing: 16.10.2018Pronounced: 16.10.2018

आदेश/Order

Per Annapurna Gupta, AM:

The present appeal has been preferred by the assessee against the order dated 22.12.2016 of the Commissioner of Income Tax (Appeals), Panchkula [hereinafter referred to as CIT(A)] agitating the levy of penalty u/s 271(1)(c) of the Income-tax Act, 1961 (in short 'the Act').

2.

At the outset, Ld. Counsel for the assessee has placed on file a copy of the order dated 7.11.2017 of the Tribunal passed in ITA No. 24/Chd/2016, whereby, the quantum additions stood deleted.

In view of this, the very basis on which the penalty was levied is ceased to exist. Accordingly, the impugned penalty levied by the lower

ITA No. 243/Chd/2017- Dharminder Pachisia, Ambala City 2

authorities is hereby set aside. The appeal of the assessee is hereby allowed. Order pronounced in the Open Court.

Sd/- Sd/- (संजय गग� /SANJAY GARG ) (अ�नपूणा� गु�ता /ANNAPURNA GUPTA) �या�यक सद�य / Judicial Member लेखा सद�य/ Accountant Member

Dated : 16.10.2018 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

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