ACIT CENTRAL CIRCLE-14, NEW DELHI vs. KARTIKEYA BUILDCON PVT LTD, NEW DELHI

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ITA 1435/DEL/2020Status: DisposedITAT Delhi13 September 2023AY 2008-09Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)3 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 quantum addition had been deleted by a previous order. Consequently, the Revenue's appeal challenging the deletion of penalty by the CIT(A) was dismissed.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) concerning Assessment Year 2008-09. The assessee's counsel pointed out that a co-ordinate bench had already allowed the assessee's quantum appeal for the same assessment year.

What were the issues?

Whether the Revenue's appeal against penalty deletion is maintainable when the underlying addition has been deleted in the quantum appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

For Appellant: Mr. Waseem Arshad, CIT-DR
For Respondent: Ms. Monika Agarwal, Advocate
Hearing: 04/09/2023Pronounced: 13/09/2023

Appellant by Mr. Waseem Arshad, CIT-DR Respondent by Ms. Monika Agarwal, Advocate Date of Hearing 04/09/2023 Date of Pronouncement 13/09/2023 ORDER PER YOGESH KUMAR U.S., JM:

This appeal by Revenue filed against the order of Learned Commissioner of Income Tax (Appeals)-26, New Delhi [“Ld. CIT(A)”, for short], dated 30/01/2020 for Assessment Year 2008-09.

2.

The Ld. Counsel for the assessee submitted that the Co-ordinate Bench of the Tribunal vide order dated 08.02.2023, allowed the quantum appeal filed by the assessee in for AY 2008-09 and placing the same on record submitted that in view of annulling the Page 1 of 3

ACIT vs. Kartikeya Buildcon Pvt. Ltd. assessment order in the quantum appeal filed by the Revenue deserves to be dismissed, the said submission made by the Assessee's Representative has not been disputed by the Ld. Departmental Representative.

3.

In view of the fact that the addition has been deleted by the Tribunal in for AY 2008-09 vide order dated 08.02.2023, the present Appeal filed by the Revenue challenging the deletion of the penalty by the CIT(A) is hereby dismissed.

4.

In the result, the appeal filed by the assessee is allowed.

Order pronounced in open Court on 13th September, 2023.

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