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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Dr. B. R. R. KumarMs. Astha Chandra
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeals have been filed by the Revenue against the orders of National Faceless Appeal Centre (NFAC), Delhi dated 31.01.2023.
At the outset, it has been brought to our notice that the “Quantum addition” stands deleted by the order of the Tribunal in assessee’s own case in ITA No. 5436/Del/2017 and ITA No.8452/Del/2019 for A.Y. 2012-13, A.Y. 2013-14 and A.Y. 2015-16 vide order dated 08.03.2021, hence, the penalty levied u/s 271(1)(c) is hereby directed to be obliterated.