Sanjiv Gupta, New Delhi V. ACIT, Central Circle- 30, New Delhi

ITA 2673/DEL/2018

AI Insights

The case involves an appeal by Sanjiv Gupta against the order of the Commissioner of Income Tax (Appeals) dated 12.03.2018, which arose from a penalty order under section 271(1)(c) of the Income Tax Act, 1961. The penalty was initially imposed on additions sustained amounting to Rs. 71,915 concerning personal expenses. However, during the proceedings, it was revealed that the CIT(A) had already deleted the penalty. The assessee contended that the Assessing Officer had not implemented the CIT(A)'s order, leading to the present appeal. The Tribunal noted that since the CIT(A) had deleted the penalty, there was no prejudice caused to the assessee by the First Appellate Order, rendering the current appeal infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122188 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-06-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 15-04-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI ‘G’ BENCH, DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER आयकर अपील सं./I . T . A . N o . 2 673/ D E L / 2 01 8 ( नधा रण वष / A s s e s s m e n t Y e a r : 2 0 1 1 - 1 2 ) Sa n j i v G u pt a 5 6 A / 1 , N e w F ri e n d s C o l o n y ( E ) , N e w D e l h i . बनाम/ V s . A C I T, C e n tr al C i r c le -3 0 , N e w D e l hi . थायी लेखा सं./जीआइआर सं./P A N / G IR N o . : A B V PG 5 6 5 3 P (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Gaurav Jain, Adv. Shri V.K. Garg, Adv. & Shri Sudarshan Roy, Adv. यथ क ओर से/Respondent by : S h r i S a n j a y K u m a r, S r . D R स ु नवाई क तार ख / D a te o f H e a r i ng 27/06/2023 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 27/06/2023 आदेश/O R D E R PER PRADIP KUMAR KEDIA - AM: T he c ap ti on ed a p p e al h a s b ee n fi l e d by t h e a s s e ss e e a g a i ns t t he o r d er o f t he Co m mi s s i on e r o f I n c o me T a x (A pp ea ls) , (‘ C IT (A ) ’ i n s h or t ), d a t e d 1 2 . 03 . 201 8 a r i s in g f r o m t h e pe n a l ty o r de r p a s s ed un de r s . 2 71( 1 )( c ) o f th e In c o me T a x A ct , 1961 ( t he A c t ) . 2. A s p er t he g r ou n ds o f a pp ea l , t h e a s s e s s e e ha s c ha l l e n ge d t h e i mp os it i o n o f pe na lt y u /s 2 7 1( 1 ) (c ) o f t he A c t on ad di t i o ns fi n a l l y s us t a in ed a t R s . 7 1, 91 5 /- o n a cc ou n t o f e xp e ns e s o f p er s o n a l na t u re . I T A N o . 2 6 7 3 / D E L / 2 0 1 8 A . Y . 2 0 1 1 - 1 2 - 2 - 3. Wh en t he ma t t e r w a s c al l ed fo r h e a r i n g, i t t r a nsp i r e d t ha t t h e CI T( A ) h a s a l r e a d y gra nt e d r e l ie f a n d d el et e d t he pe n al t y i mpo s e d on t h e a fo re s a i d a m o un t . Th e a ss e s s e e ha s me re ly con t e nd ed t h a t w hi l e g iv in g a p p e al e ff e c t t o t he F i rs t A p pe ll a te Ord er t he A s s es s i ng O ff ic er ha s n ot i mp le me nt e d t he or de r o f t h e C I T( A ) a n d de n i e d t he re l i e f t o w a rd s p e n a l t y d es p it e c a t e gor ica l ob se rv a t i ons o f t he C IT (A ). 4. T he L d. C o uns e l for t he as s e s s ee t h u s con te n d s th at he s e ek s re m ed y be fo r e t h e Tr i b u na l on th e or d e r gi vi ng ap p ea l e ffe c t ra t h e r t ha n t h e or d e r o f t h e CIT (A ). 5. In th e l i g h t o f t h e fac t s n a r r a t e d i n t h e pr e c e di ng pa ra , i t is s e l f e v i d en t th at n o pr ej ud ic e is ca us e d t o t h e as se s s ee b y t h e F ir s t A ppe l la t e O r de r, i n s o fa r a s p en al t y o n d i s al l ow ance o f e xp e n s es i s c on c e r n e d. The C IT (A ) w h i l e d e a l i n g w i t h t h e is s ue h as cl e a r l y ob s er ve d t ha t t he c on c e al me nt / fu rn is h in g o f in a c c u ra te p ar ti c u l a r s o f i nc o m e q u a t he a f o re s ai d a mo u nt o f Rs . 71, 91 5 / - is n ot e s ta b l i s h ed . T he C IT( A ) ha s t h u s, gr an te d re l i e f on t h i s sco r e . T hi s be i ng t h e pos i t i o n, i n th e a b s en c e o f a ny gr ie va nc e a r is i n g fr o m t h e F i rs t A ppe l l a t e O r der , t he pr e s e nt a p pe al i s re nd e re d in fr u c t uo u s a nd t hus , l ia b l e t o b e di s mi s s e d in li m in e. 6. In t h e re s ul t, a p pe a l o f t h e as s e s s ee is d is mis se d a s i nf r u c t u o us. Sd/- Sd/- (YOGESH K UMAR U S) (PR ADI P KUM AR KEDI A) JUDI CI AL M EMBER ACCOUNTANT M EMBER D e l h i : D a t e d 2 7 / 0 6 / 2 0 2 3 True Copy *Kavita Arora This Order was pronounced in Open Court on 27/06/2023 I T A N o . 2 6 7 3 / D E L / 2 0 1 8 A . Y . 2 0 1 1 - 1 2 - 3 - आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. राज व / Revenue 2. आवेदक / Assessee 3. संबं*धत आयकर आय ु ,त / Concerned CIT 4. आयकर आय ु ,त- अपील / CIT (A) 5. 0वभागीय 3त3न*ध, आयकर अपील य अ*धकरण, DELHI / DR, ITAT, DELHI 6. गाड7 फाइल / Guard file. By order, ASSISTANT REGISTRAR ITAT, Delhi