Pushpa Gautam, New Delhi V. ACIT, Central Circle-8, New Delhi

ITA 2517/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8998 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 11-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARAT B GARG
• Keywords: Set aside
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BEN CH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 2517/DEL/2018 [A.Y 2012-13] SMT PUSHPA GAUTAM VS. THE ADDL. C.I.T 4/20, BLOCK NO. 4 CENTRAL CIRCLE 8 EAST PATEL NAGAR NEW DELHI NEW DELHI PAN : BAVPG 1975 L [APPELLANT] [RESPONDENT] DATE OF HEARING : 10.08.2021 DATE OF PRONOUNCEMENT : 10.08.2021 ASSESSEE BY : SHRI SANGEETA SINGH, A DV REVENUE BY : SHRI BHARAT B. GARG, S R. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS]-24, NEW DELHI DATED 31.01.2018 PERTAINING TO ASSESSMENT YEAR 2012-13. 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE PENALTY LEVI ED BY THE ASSESSING OFFICER U/S 271AAA OF THE INCOME TAX ACT, 1961 [HER EINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] AMOUNTING TO RS. 32,86,6 90/-. 3. THE ROOTS FOR LEVY OF PENALTY LIE IN THE ASSESSM ENT ORDER FRAMED U/S 143(3) OF THE ACT WHEREIN THE ADDITION OF RS. 5 2.65 LAKHS WAS MADE. THE QUARREL RELATING TO THE QUANTUM ADDITION TRAVELLED UPTO THE TRIBUNAL AND THE TRIBUNAL IN ITA NO. 5806/DEL/2015 ORDER DATED 24.10.2018 HAS DELETED THE ADDITIONS MADE IN THE AS SESSMENT ORDER. THE RELEVANT FINDINGS OF THE CO-ORDINATE BENCH READ AS UNDER: .6. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE P ARTIES, WE ARE OF THE VIEW THAT ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY ORDER OF THE ITAT DELHI BENCH DATED 04.06.2018(SUPR A) PASSED IN THE CASE OF CO-OWNERS OF THE PROPERTY SHRI SHAILEND ER KUMAR GAUTAM AND SHRI VISHVAJIT GAUTAM, WHEREBY THE TRIBU NAL DELETED THE SIMILAR ADDITION. THE APPEALS OF THE ASSESSEES HAVE BEEN ALLOWED AND DEPARTMENTAL APPEAL HAS BEEN DISMISSED. FOLLOWING THE REASONS FOR DECISION ITA.NO.5806/DEL./2015 OF THE O RDER DATED 04.06.2018, WE SET ASIDE THE ORDERS OF THE AUTHORIT IES BELOW AND DELETE THE ENTIRE ADDITION. 3 4. SINCE THE FOUNDATION HAS BEEN REMOVED, THE SUPER STRUCTURE MUST FALL. THE ASSESSING OFFICER IS DIRECTED TO DELETE THE IMPUGNED PENALTY. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 2517/DEL/2018 IS ALLOWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 10.08. 2021 IN THE PRESENCE OF BOTH THE RIVAL REPRESENTATIVES. SD/- SD/- [ MADHUMITA ROY ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10 TH AUGUST, 2021 VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER