DCIT,CENTRL CIRCLE-3(1), CHENNAI V. LATE SHRI B.G.RAGHUPATHY, REP. BY L/H SMT.SASIKALA RAGHUPATHY, CHENNAI

ITA 335/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4767 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 11-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.335/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2008-09) DCIT Central Circle-3(1) Chennai. बनाम/ V s. Late Shri B.G. Raghupathy Rep. by L/H Smt. Sasikala Raghupathy No.60, IV Street, Abhiramapuram, Chennai – 600 018. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAF P R -5 7 7 9 -J (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Ms. T. Sandhyaarti (F.C.A)-Ld. AR थ की ओरसे/Respondent by : Shri Guru Bashyam (CIT)-Ld. DR सुनवाई की तारीख/Date of Hearing : 22-06-2022 घोषणा की तारीख /Date of Pronouncement : 22-06-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In this appeal, the revenue is contesting deletion of penalty u/s 271(1)(c) for Rs.430.07 Lacs by Ld. first appellate authority vide impugned order dated 22.02.2022. 2. After hearing, the undisputed position that emerges is the fact the quantum additions against which penalty has been levied, has fully been deleted by Tribunal. Considering the same, Ld. CIT (Appeals) has deleted the penalty as levied by Ld. AO. The Ld. CIT-DR urged that the - 2 - revenue’s appeal against Tribunal order is pending before Hon’ble High Court of Madras. However, as of today, the order of Tribunal deleting the quantum additions stands. Therefore, we do not find any reason to interfere in the impugned order. 3. The appeal stands dismissed. Order pronounced on 22nd June, 2022. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 22-06-2022 EDN/- आदेश की Uितिलिप अ 7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF