ITO, Kurukshetra V. Sh. Kuldeep Singh, Karnal

ITA 290/CHANDI/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9890 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 14-06-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 01-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 290/CHD/2016 ASSESSMENT YEAR: 2010-11 THE ITO, VS SHRI KULDEEP SINGH, WARD-1, C/O SHRI SUSHIL BHUSHAN GUPTA, KURUKSHETRA. ADVOCATE, 3/68, SHAKTI COLONY, KARNAL. PAN: BAQPS8240H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.K.MITTAL, DR RESPONDENT BY : NONE DATE OF HEARING : 14.06.2016 DATE OF PRONOUNCEMENT : 16.06.2016 O R D E R THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-2 GURGAON DATED 25.01.2016 FOR ASSESSMENT YEAR 2010-11 CHALLENGING THE CANCELLATION OF PENALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT. 2. THE LD. CIT(APPEALS) AFTER NOTING THE FACTS OF T HE CASE ALSO NOTED THAT THE LD. CIT(APPEALS), ROHTAK V IDE ORDER DATED 13.11.2015 PERTAINING TO THE QUANTUM APPEAL IN THE CASE OF THE ASSESSEE HAS DELETED THE ADDITION. THE LD. CIT(APPEALS) ALSO NOTED THAT SIN CE QUANTUM ADDITION HAS BEEN DELETED, THEREFORE, PENAL TY 2 IMPOSED BY THE ASSESSING OFFICER WOULD NOT SURVIVE. THE PENALTY WAS, ACCORDINGLY, CANCELLED. 3. AFTER HEARING LD. DR, I DO NOT FIND ANY MERIT IN THE DEPARTMENTAL APPEAL. THE REVENUE HAS MERELY CONTENDED THAT REVENUES APPEAL AGAINST THE ORDER O F LD. CIT(APPEALS) IS PENDING BUT IT IS NOT EXPLAINED AT WHICH STAGE THE APPEAL OF THE REVENUE IS PENDING AND THE STATUS THEREOF. SINCE QUANTUM ADDITION HAS BEEN DELETED, THEREFORE, LD. CIT(APPEALS) CORRECTLY CANC ELLED THE PENALTY IN THE MATTER. ONCE THE BASIS OF THE P ENALTY ITSELF DOES NOT SURVIVE, THERE IS NO REASON TO INTE RFERE WITH THE ORDER OF THE LD. CIT(APPEALS). THE DEPART MENTAL APPEAL, THEREFORE, STANDS DISMISSED. 4. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 16 TH JUNE, 2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD