Dharminder Pachisia, Ambala City V. DCIT, Ambala

ITA 243/CHANDI/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4413 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 06-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 243/CHD/2017 / ASSESSMENT YEAR : 2012-13 SH. DHARMINDER PACHISIA, H.NO.937A, SECTOR 7, AMBALA CITY THE DCIT, AAYAKAR BHAWAN, B.C. BAZAR, AMABLA CANTT ./PAN NO: ABJPK5610N / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI ROHIT GOEL, CA ' ! / REVENUE BY : SMT.CHANDERKANTA, SR.DR # $ % /DATE OF HEARING : 16.10.2018 &'() % / DATE OF PRONOUNCEMENT : 16.10.2018 ')/ ORDER PER ANNAPURNA GUPTA, AM: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 22.12.2016 OF THE COMMISSIONER OF INCOM E TAX (APPEALS), PANCHKULA [HEREINAFTER REFERRED TO AS CIT(A)] AGIT ATING THE LEVY OF PENALTY U/S 271(1)(C) OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS PLACED ON FILE A COPY OF THE ORDER DATED 7.11.2017 OF THE TRIBUNAL PASSED IN ITA NO. 24/CHD/2016, WHEREBY, THE QUANTUM ADDITIONS STOOD D ELETED. IN VIEW OF THIS, THE VERY BASIS ON WHICH THE PENALT Y WAS LEVIED IS CEASED TO EXIST. ACCORDINGLY, THE IMPUGNED PENALTY LEVIED BY THE LOWER ITA NO. 243/CHD/2017- DHARMINDER PACHISIA, AMBALA CITY 2 AUTHORITIES IS HEREBY SET ASIDE. THE APPEAL OF THE ASSESSEE IS HEREBY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( /SANJAY GARG ) ( # $ % &' /ANNAPURNA GUPTA) / JUDICIAL MEMBER '( / ACCOUNTANT MEMBER DATED : 16.10.2018 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR