Anju Kumar, Delhi V. DCIT, CIRCLE 61(1), Delhi

ITA 2527/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2065 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-04-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 04-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: YASH BHOLA
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2527/Del/2023 : Asstt. Year : 2015-16 Anju Kumar, ZP 9, Pitam Pura, Maurya Enclave, Maurya Enclave, North East, New Delhi-110034 Vs. DCIT, Circle-61(1), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAAPP1907F Assessee by : Sh. Yash Bhola, Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 16.03.2024 Date of Pronouncement: 30.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 11.08.2023. 2. At the outset, both the parities fairly brought to our notice that the quantum additions in this case have been deleted in assessee’s own case in ITA No. 2998/Del/2019 order dated 04.01.2023. Hence, penalty levied u/s 271(1)(c) of the Income Tax Act, 1961 is liable to be deleted. 3. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 30/05/2024. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 30/05/2024 *Subodh Kumar, Sr. PS*