ITO, NEW DELHI vs. SH. TULSI DASS, NEW DELHI

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ITA 2846/DEL/2014Status: DisposedITAT Delhi04 November 2015AY 2005-064 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeals. The grounds raised by the Revenue were found to be vague and non-specific, and the Revenue had not challenged the deletion of additions made by the AO.

What were the facts?

The Revenue filed appeals against the CIT(A)'s orders which accepted the assessee's appeals against the AO's orders under Section 147 and also cancelled penalties levied under Section 271(1)(c) and 271(1)(b). The CIT(A) had deleted additions made by the AO.

What were the issues?

Whether the Revenue's grounds of appeal were specific enough to challenge the CIT(A)'s deletion of additions and cancellation of penalties.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(c),Section 271(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : NEW DELHI

Before: SHRI J. SUDHAKAR REDDY

For Respondent: Shri M.K. Jain, Sr. DR
Hearing: 21.10.2015

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. 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).

4.

is against the cancellation of penalty levied u/s 271(1)(b) by the ld.CIT(A).

5.

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.

6.

In the ground raised by the 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.

9.

In the result, this appeal is dismissed.

10.

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).

11.

In the result, all the appeals of the Revenue are dismissed.

The order pronounced in the open court on 04.11.2015.

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