Sh. Sanjeev Mahajan, New Delhi V. DCIT, New Delhi

ITA 2338/DEL/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6741 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 31-01-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 16-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIT LAL SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI KULDIP SINGH SHRI KULDIP SINGH SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 2338/DEL/2014 2338/DEL/2014 2338/DEL/2014 2338/DEL/2014 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2004 2004 2004 2004 - -- - 05 0505 05 SHRI SANJEEV MAHAJAN, SHRI SANJEEV MAHAJAN, SHRI SANJEEV MAHAJAN, SHRI SANJEEV MAHAJAN, 2, AVENUE CASSIA, 2, AVENUE CASSIA, 2, AVENUE CASSIA, 2, AVENUE CASSIA, WESTEND GREENS, WESTEND GREENS, WESTEND GREENS, WESTEND GREENS, R RR RAJOKARI, AJOKARI, AJOKARI, AJOKARI, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AKCPM7793A. PAN : AKCPM7793A. PAN : AKCPM7793A. PAN : AKCPM7793A. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -22, 22, 22, 22, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUMIT LAL CHANDANI, ADVOCATE. RESPONDENT BY : SHRI AMRIT LAL, SENIOR DR. DATE OF HEARING : 31.01.2017 31.01.2017 31.01.2017 31.01.2017 DATE OF PRONOUNCEMENT : 10.02.2017 10.02.2017 10.02.2017 10.02.2017 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2004-05 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-III, N EW DELHI DATED 10 TH FEBRUARY, 2014. 2. THE ONLY GROUND RAISED IN THIS APPEAL BY THE ASS ESSEE IS AGAINST THE LEVY OF PENALTY OF `1,06,878/- U/S 271(1)(C) OF THE INCOME-TAX ACT, 1961. 3. AT THE TIME OF HEARING BEFORE US, IT WAS POINTED OUT BY THE LEARNED COUNSEL THAT THE ASSESSING OFFICER HAD LEVI ED THE PENALTY IN RESPECT OF THE ADDITION OF `3,44,320/-. THE ITAT, ON APPEAL, VIDE ORDER DATED 7 TH OCTOBER, 2016 IN ITA NO.4676/DEL/2011, HAS DELETED THE ADDITION. COPY OF THE ORDER HAS BEEN FILED BEFORE US. ITA-2338/DEL/2014 2 4. SINCE THE ADDITION ITSELF HAS BEEN DELETED, THE PENALTY BASED UPON SUCH ADDITION CANNOT SURVIVE. WE, THEREFORE, DELETE THE PENALTY LEVIED U/S 271(1)(C) OF THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. DECISION PRONOUNCED IN THE OPEN COURT ON 10.02.2017 . SD/- SD/- (KULDIP SINGH (KULDIP SINGH (KULDIP SINGH (KULDIP SINGH ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI SANJEEV MAHAJAN, SHRI SANJEEV MAHAJAN, SHRI SANJEEV MAHAJAN, SHRI SANJEEV MAHAJAN, 2, AVENUE CASSIA, WESTEND GREENS, 2, AVENUE CASSIA, WESTEND GREENS, 2, AVENUE CASSIA, WESTEND GREENS, 2, AVENUE CASSIA, WESTEND GREENS, RAJOKARI, NEW DELHI. RAJOKARI, NEW DELHI. RAJOKARI, NEW DELHI. RAJOKARI, NEW DELHI. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -22, NEW DELHI. 22, NEW DELHI. 22, NEW DELHI. 22, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR