ITO WARD - 45(4), New Delhi V. Tarun Puri (L/H OF Girdhari Lal Puri), New Delhi

ITA 1298/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5431 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 25-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Anubhav Sharma, Judicial Member ITA No. 1298/Del/2020 : Asstt. Year : 2007-08 Income Tax Officer, Ward-45(4), New Delhi Vs Tarun Puri, 4/204, Upper Ground Floor, Subhash Nagar, New Delhi (APPELLANT) (RESPONDENT) PAN No. APZPP1903P Assessee by : None Revenue by : Sh. M. Barnawal, Sr. DR Date of Hearing: 13.07.2022 Date of Pronouncement: 20.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This appeal is filed by the revenue against the order of the ld CIT(A)-15, New Delhi dated 16.01.2020 for the Assessment Year 2007-08. 2. In the instant case the quantum has been deleted by the Tribunal vide ITA Nos. 3770 to 3775/Del/2014 in Assessee’s own case. The coordinate bench of Tribunal has categorically held that the substantive additions have been made in the case of Vaibhav Jain and the said additions have been duly confirmed. Hence, there was no need to add this amount on protective basis in the hands of the Assessee. The ld. CIT(A) based on the order of the tribunal deleting the protective addition has also deleted the penalty levied (on protective addition) u/s 271(1)(c) of the Act. Page | 2 3. The ld. PCIT has ignored the provisions pertaining to the protective addition. We also find that the ld. PCIT while issuing authorization u/s 253(2) has totally ignored the provisions of Section 275(1A) of the Act. 4. Keeping in view, the entirety of the facts, we don’t find any infraction of law in the order of the ld. CIT(A) and hence re-affirm order of the ld CIT(A). 5. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 20/07/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 20/07/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR