G.L. Litmus Events Pvt. Ltd., New Delhi V. ACIT, CC-17, New Delhi

ITA 3023/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0241 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 08-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH A : NEW DLEHI ] BEFORE SHRI G.S. PANNU, VICE PRESIDENT A N D SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA. NO. 3023/DEL/2019 ASSESSMENT YEAR : 2012-13. M/S. G. L. LITMUS EVENTS PVT. LTD., ACIT, B90, 2 ND FLOOR, VISHWAKARMA COLONY, VS. CENTRAL CIRCLE : 17, NEW DELHI 110 044. NEW DELHI. PAN : AADCG6909N (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. BHOOMIJA VERMA, ADV.; DEPARTMENT BY : MS. RAKHI VIMAL, SR. D. R.; DATE OF HEARING : 28/02/2020 DATE OF ORDER : 02/03/2020 O R D E R PER K. NARASIMHA CHARY, J.M. : THIS IS AN APPEAL FILED AGAINST ORDER DATED 22/02/2019 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-27, NEW DELHI, IN THE CASE OF M/S. G. L. LITMUS EVENTS PVT. LTD. (ASSESSEE) FOR ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET, LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT THIS IS A PENALTY APPEAL AND THE QUANTUM ADDITION GIVING RISE TO THIS PENALTY WAS PAGE | 2 ALLOWED BY THE TRIBUNAL BY ORDER DATED 17.01.2020 IN ITA. NO. 2682 (DEL) OF 2017. HE PRODUCED A COPY OF THE SAME. 3. THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE DOES NOT CONTROVERT THIS FACT. 4. WE HAVE PERUSED THE COPY OF THE ORDER OF THE TRIBUNAL DATED 17.01.2020. SINCE THE QUANTUM IS DELETED, PENALTY DOES NOT SURVIVE AND ACCORDINGLY THE PENALTY IS DELETED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE, IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON : 02/03/2020 SD/- SD/- ( G. S. PANNU ) (K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER DATED : _ 02/03/2020 . *MEHTA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI PAGE | 3 DATE OF DICTATION 28/02/2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28/02/2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 02/03/2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 02/03/2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 02/03/2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS 02/03/2020 DATE ON WHICH THE FINAL O RDER IS UPLOADED ON THE WEBSITE OF ITAT 02/03/2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02/03/2020 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