ITO, W-2, Panchkula V. Shri Jagpal Singh, Panchkula

ITA 1082/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6573 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 28-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO. 1082/CHD/2017 ASSESSMENT YEAR: 2006-07 THE ITO, VS. SHRI JAGPAL SINGH, WARD-2, PANCHKULA PANCHKULA PAN NO. AXAPS8356G (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. CHANDERKANTA RESPONDENT BY : NONE DATE OF HEARING : 27.11.2017 DATE OF PRONOUNCEMENT : 27.11.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENU E AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), [HEREINAFTER REFERRED TO AS CIT(A)], PANCHKULA DATED 26.05.2017 RELATING TO ASSESSMENT YEAR 2006-07. 2. THE REVENUE IS AGGRIEVED BY THE ACTION OF THE CI T(A) IN DELETING THE PENALTY LEVIED BY ASSESSING OFFICER ON THE ASSE SSEE U/S 271(1)(C) OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). 3. NO ONE HAS COME PRESENT ON BEHALF OF THE ASSESSE E. THE CASE HAS BEEN HEARD EX. PARTE. THOUGH AFTER HEARING THE LD. DR, WHO SUPPORTED THE ORDER OF THE ASSESSING OFFICER. 2 3. THE LD. CIT(A) HAS DELETED THE PENALTY OBSERVIN G THAT IN AN APPEAL FILED BY THE ASSESSEE CHALLENGING THE QUANTUM ADDIT IONS ON THE BASIS OF WHICH THE IMPUGNED PENALTY HAS BEEN LEVIED BEARING ITA NO. 565/CHD/2015, THE TRIBUNAL VIDE ITS ORDER DATED 9. 11.2016 HAS SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER. SINCE THE VERY BASIS ON WHICH THE PENALTY WAS LEVIED HAS CEASED TO EXIST, T HE CONSEQUENTIAL PENALTY SO LEVIED, HAS NO LEGS TO STAND AT THIS STAGE, THER EFORE, THE LD. CIT(A) HAS RIGHTLY DELETED THE PENALTY. WE, THEREFORE, DO NOT FIND ANY MERIT IN THE PRESENT APPEAL OF THE REVENUE AND THE SAME IS ACCOR DINGLY DISMISSED. 5. IN THE RESULT, APPEAL PREFERRED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.11.2017. SD/- SD/- (DR. B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 27.11.2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR