ITO WARD - 14(3), New Delhi V. Kesha Appliances Pvt Ltd, New Delhi

ITA 1460/DEL/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8819 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-11-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 04-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANJALI JAIN
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1460/Del/2020 (Assessment Year : 2012-13) ITO Ward 14(3), New Delhi Vs. M/s Kesha Appliances Pvt. Ltd. New Delhi Appellant Respondent PAN: AABCK8089R Assessee by Ms. Anjali Jain Adv. Revenue by Shri Anuj Garg, Sr. DR Date of hearing: 03.11.2022 Date of pronouncement: 09.11.2022 ORDER Per Anubhav Sharma, JM : The appeal has been filed by the Revenue against order dated 31/01/2020 in appeal no. Del/CIT(A)-5/0294/2017-18 New Delhi for assessment year 2012- 13 passed by Commissioner of Income Tax (Appeal)-5, New Delhi (hereinafter referred to as the First Appellate Authority or in short ‘Ld. F.A.A.’) in regard to the appeal before it arising out of assessment order dated 8/3/2018 u/s 271(1) (c) of the Income Tax Act, 1961 passed by ITO Ward 14(3), New Delhi (hereinafter referred to as the Assessing Officer or ‘AO’). Heard and perused the record. 1460/Del/2020 ITO v Kesha Appliances. 2 The Ld. CIT(A) had allowed the appeal of the assessee against the penalty order as the Quantum order was set aside by the Tribunal. The ground raised is that issue was alive as appeal against the order of Tribunal was pending before the High Court and which was not considered by the Ld. CIT(A). A copy of order dated 17/11/20 in ITA 1096/2018 & CM Appl. 5016/2019 of Hon’ble Delhi High Court has been placed on record by the Ld AR, which shows that the appeal of revenue was dismissed due to low tax effect. That being the admitted situation there is no substance left in the grounds as raised. The appeal of Revenue is dismissed. Order pronounced in the open court on 09 th November, 2022. (ANIL CHATURVEDI) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:09.11.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI