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Income Tax Appellate Tribunal, DELHI ‘G’ BENCH, DELHI
Before: SHRI PRADIP KUMAR KEDIA & SHRI YOGESH KUMAR US
The captioned appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals), (‘CIT(A)’ in short), dated 12.03.2018 arising from the penalty order passed under s. 271(1)(c) of the Income Tax Act, 1961 (the Act).
As per the grounds of appeal, the assessee has challenged the imposition of penalty u/s 271(1)(c) of the Act on additions finally sustained at Rs.71,915/- on account of expenses of personal nature.
3. When the matter was called for hearing, it transpired that the CIT(A) has already granted relief and deleted the penalty imposed on the aforesaid amount. The assessee has merely contended that while giving appeal effect to the First Appellate Order the Assessing Officer has not implemented the order of the CIT(A) and denied the relief towards penalty despite categorical observations of the CIT(A).
The Ld. Counsel for the assessee thus contends that he seeks remedy before the Tribunal on the order giving appeal effect rather than the order of the CIT(A).
In the light of the facts narrated in the preceding para, it is self evident that no prejudice is caused to the assessee by the First Appellate Order, in so far as penalty on disallowance of expenses is concerned. The CIT(A) while dealing with the issue has clearly observed that the concealment/furnishing of inaccurate particulars of income qua the aforesaid amount of Rs.71,915/- is not established. The CIT(A) has thus, granted relief on this score. This being the position, in the absence of any grievance arising from the First Appellate Order, the present appeal is rendered infructuous and thus, liable to be dismissed in limine.
In the result, appeal of the assessee is dismissed as infructuous.
This Order was pronounced in Open Court on 27/06/2023