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Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DELHI
PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
This appeal filed by the revenue is directed against the order passed by the Ld. Commissioner of Income Tax(Appeals)- XXXII, New Delhi dated 28.10.2013 for assessment year 2007-08 on the following ground of appeal:-
“1. The CIT(A) erred in law and on facts in deleting the penalty imposed by the Assessing Officer u/s 271(1)(c) amounting to Rs. 26,40,313/-.”
None appeared for the assessee, however, written submissions have been filed which are available on record.
After considering the submissions of the ld. D.R. and the material on record, it is noticed that the income tax demand for assessment year 2007-08 has already been deleted by ITAT Delhi Bench ‘E’ vide order dated 14th June 2013 in the case of the assessee in and in the case of the Revenue in I.T.A. No. 1227/Del/2011.
In view of our above order wherein the entire addition made by the Assessing Officer has been deleted, the ground raised by the revenue does not survive and we dismiss the same.
In the result the appeal of the revenue is dismissed.
Order pronounced in the Open Court on 22nd of March, 2016.