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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
ORDER These appeals filed by the Revenue are directed against the common order of the CIT(A)-XXVI, New Delhi, dated 27.2.2014 for assessment year 2005-06.
CIT(A), wherein he has accepted the appeal of the assessee against the order of the AO passed u/s 147 read with section 144 of the Act. penalty levied u/s 271(1)(c) of the Act by the ld.CIT(A). u/s 271(1)(b) by the ld.CIT(A).
As the issues arising from all these appeals are connected, for the sake of convenience, these are being disposed of by way of this consolidated order.
In Revenue is as follows:-
“The CIT(A) has erred by overlooking the fact that assessee is owner/seller/purchaser of property and cannot plead to be illiterate when it comes to paying taxes, besides this admittedly he had access to professional help.” 7. This ground is to be dismissed as vague and non-specific. The additions made by the AO, as deleted by the first appellate authority, have 2 not been challenged in these grounds. For this sole reason, this appeal of the Revenue is dismissed. additions on merits were deleted by the first appellate authority and the same have not been challenged by way of specific ground by the Revenue before me.
In the result, this appeal is dismissed.
Similarly, is also dismissed as no specific ground has been raised against the finding of the ld.CIT(A) that the AO is not justified in levying the penalty u/s 271(1)(b).
In the result, all the appeals of the Revenue are dismissed.
The order pronounced in the open court on 04.11.2015.