Rajesh Mangla, Faridabad V. DCIT, Central Circle-2, Faridabad

ITA 2995/DEL/2022

AI Insights

The case involves appeals by the assessee, Rajesh Mangla, against penalties imposed for the assessment years 2007-08 and 2009-10 under section 271(1)(c) of the Income-tax Act, 1961. The penalties were levied following quantum additions made during these assessment years. However, a subsequent ITAT decision dated 21.06.2023 in related ITA Nos. 2810 & 2812/Del/2018, which deleted the quantum additions, rendered the penalties moot. The Revenue did not contest the deletion of the penalties in light of the deleted quantum additions. Therefore, the ITAT decided to allow the appeals and remove the penalties.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113916 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 22-08-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 22-12-2022
• Other Referred Cases: ITA No.2810 & 2812/Del/2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.2999/DEL./2022 (ASSESSMENT YEAR : 2007-08) ITA No.2995/DEL./2022 (ASSESSMENT YEAR : 2009-10) Rajesh Mangla, vs. DCIT, Central Circle 2, C/o H.No.536, Sector 14, Faridabad. Faridabad – 121 004 (Haryana). (PAN : AKBPM6493Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Deepesh Garg, Advocate REVENUE BY : Shri Sanjay Gupta, CIT DR Date of Hearing : 23.08.2023 Date of Order : 25.08.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : These appeals filed by the assessee are directed against the order of ld. CIT (Appeals)-3, Gurgaon dated 28.10.2022 for the assessment years 2007-08 & 2009-10. 2. In these appeals, assessee has challenged the levy of penalty under section 271 (1) (c) of the Income-tax Act, 1961 (for short ‘the ITA Nos.2995 & 2999/Del./2022 2 Act’) amounting to Rs.1,91,580/- & Rs.1,04,905/- for the assessment year 2007-08 & 2009-10 respectively. 3. At the outset before us, ld. counsel of the assessee submitted that the quantum addition in these cases has been already deleted by ITAT vide order dated 21.06.2023 in ITA No.2810 & 2812/Del/2018 for AYs 2007-08 & 2009-10. Hence the penalty levied u/s 271(1)(c) of Act with reference to those additions does not survive. Ld. DR of the Revenue could not rebut this proposition. Hence, since quantum addition has been deleted, we delete the penalty levied u/s 271(1)(c) of the Act in both the assessment years. 5. In the result, both the assessee’s appeals are allowed. Order pronounced in the open court on this 25 th day of August, 2023. Sd/- sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 25 th day of August, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (Appeals)-3, Gurgaon. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.