ITO, New Delhi V. M/s. Duroliners Products Pvt. Ltd., New Delhi

ITA 2378/DEL/2012

• Counselvise Citation: 237820114 RSA 2012
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 08-10-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 18-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Assessee Lawyers: V MOHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI R. P. TOLANI, JUDICIAL MEMBER AND SHRI J. S. REDDY, ACCOUNTANT MEMBER I.T.A. NO. 2378/DEL/2012 ASSESSMENT YEARS: 2004-05 ITO VS. M/S DUROLINERS PRODUCTS. WARD -10 (4), WZ-14D, MANOHAR PARK, R. R. BUILDING. ROHTAK ROAD NEW DELHI. NEW DELHI.110026 PAN: AABCD4172E (APPELLANT) (RESPONDENT) REVENUE BY : MS. NIDHI SRIVASTAVA, SR.DR. ASSESSEE BY : SHRI. V. MOHAN, CA. ORDER PER R. P. TOLANI, JM : THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGA INST THE ORDER OF CIT (APPEALS) XIII, NEW DELHI, DATED 27.03.2012 FOR THE AY 2004-05, SOLE GROUND READS AS UNDER: WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, LD. CIT (A) HAS ERRED IN DELETING THE PENALTY U/S 271 (1) (C) LEVIED BY THE AO AMOUNTING TO RS.7,25,000/-. 2 2. THE LD. COUNSEL FOR THE ASSESSEE CONTENDS THAT T HE LD. CIT (A) DELETED THE PENALTY FOLLOWING THE DELETION OF QUANTUM BY TH E LD. CIT(A) BY FOLLOWING OBSERVATIONS: THE AR OF THE APPELLANT VIDE HIS LETTER DATED 27.0 3.2012 FILED A LETTER ALONGWITH THE COPY OF APPELLATE ORDE R FOR QUANTUM OF APPEAL PASSED BY CIT (APPEALS)-XVIII, NE W DELHI VIDE APPEAL ORDER NO. 56/10-11 DATED 17.06.20 11 DATED 17.06.2011. IN THIS APPEAL ORDER THE LD. CIT (APPEALS) HAS DELETED THE QUANTUM ADDITION OF RS.20,00,000/- MADE BY THE ASSESSING OFFICER. SINCE THE QUANTUM ADDITION ON THE BASIS OF WHICH THE PENALTY WAS LEVIED HAS BEEN DELETED BY THE CIT(A), THEREFORE, O RDER OF THE PENALTY LEVIED OF RS.7.25,000/- BY THE ASSESSIN G OFFICER CANNOT SURVIVE. HENCE, THE PENALTY LEVIED B Y THE ASSESSING OFFICER IS DELETED. 3. FURTHER CONTENDED THAT THE ORDER OF THE LD. CIT( A) DELETING THE QUANTUM HAS BEEN ACCEPTED BY THE DEPARTMENT THEREFO RE, NO INTERFERENCE IS CALLED FOR IN THE COMMISSIONERS ORDER, ON QUERIES LD. DR CONTENDED THAT AS PER THE INFORMATION THE DEPARTMENT HAS NOT FILED AN Y APPEAL AGAINST THE ORDER OF LD. CIT(A) IN QUANTUM PROCEEDINGS BEFORE ITAT. 4. WE HAVE HEARD RIVAL CONTENTION AND PERUSED THE M ATERIAL ON RECORD. LD. CIT (A)S ORDER IS DELETING QUANTUM HAS BECOME FINAL THEREFORE, THERE IS 3 NO QUESTION OF ANY INTERFERENCE IN THE ORDER OF LD. CIT(A) DELETING THE PENALTY. CONSEQUENTLY REVENUE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/11/2013. SD/- SD/- ( J. S. REDDY ) (R. P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22/11/2013 *AK VERMA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR