JASNEET KAUR CHHATWAL,NEW DELHI vs. ITO WARD - 41(1), NEW DELHI

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ITA 967/DEL/2020Status: DisposedITAT Delhi17 April 2023AY 2010-112 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the quantum appeal was allowed and the re-assessment order was quashed, the penalty levied could not be sustained. Consequently, the order of the authorities below was set aside, and the Assessing Officer was directed to delete the penalty.

What were the facts?

The assessee's appeal pertains to the Assessment Year 2010-11, concerning a penalty of Rs. 4,89,663/- confirmed by the CIT(A). The assessee's quantum appeal for the same assessment year had previously been allowed by the ITAT, quashing the re-assessment order.

What were the issues?

The primary issue was whether the penalty could be sustained when the underlying re-assessment order, on which the penalty was based, had been quashed.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C” DELHI

Before: SHRI SHAMIM YAHYA & SHRI ANUBHAV SHARMA

For Appellant: Shri Madhur Agarwal, Adv
For Respondent: Shri Anuj Garg, Sr.D.R

PER SHAMIM YAHYA, A.M. This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals)-XIV, New Delhi (‘CIT(A)’ in short) dated 21.11.2019 pertaining to the Assessment Year 2010-11.

2.

The issue raised is levy of penalty which is confirmed by the ld. CIT(A) for sum of Rs.4,89,663/-.

3.

At the outset, in this case, the ld. counsel for the assessee pointed out that the quantum appeal of this case in for Assessment Year 2010-11 was pronounced by the ITAT on 23.03.2023 wherein the ITAT has quashed the re- assessment order by allowing the legal grounds of the assessee.

1.

Thus, the quantum appeal does not survive. The penalty levied cannot be sustained. Hence, we set aside the order of the authorities below and direct the Assessing Officer to delete the penalty.

4.

In the result, the appeal of the assessee stands allowed.

Order pronounced in the open Court on 17/04/2023.

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