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

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.

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

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.

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.

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

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

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