PAWAN KUMAR ARORA, NEW DELHI V. ITO, WARD- 41(5), NEW DELHI

ITA 3837/DEL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5084 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 13-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHMA SINGH
• Assessee Lawyers: JAGDISH AJMANI
• Keywords: Set aside
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO.3837/DEL/2017 ASSESSMENT YEAR 2012-13 PAWAN KUMAR ARORA, C-1347, TOP FLOOR, SUDERSHAN PARK, NEW DELHI. V. ITO, WARD-41(5), NEW DELHI. TAN/PAN: ATMPA2900J (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI JAGDISH AJMANI, CA RESPONDENT BY: SMT. SUSHMA SINGH, CIT-D.R. DATE OF HEARING: 11 02 2020 DATE OF PRONOUNCEMENT: 13 02 2020 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 30.11.2016, PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-XIV, NEW DELHI IN RELATION TO PENALTY PROCEEDINGS U/S.271(1)(C) FOR T HE ASSESSMENT YEAR 2012-13. IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS CHALLENGED THE LEVY OF PENALTY OF RS.3,57,27,812/-. 2. IN THE QUANTUM PROCEEDINGS, VIDE ORDER OF EVEN D ATE, I.E., 13.02.2020, THE APPEAL OF THE ASSESSEE HAS BEEN REM ANDED BACK TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE ISSUE RAISED IN THE GROUNDS OF APPEAL AFRESH AND IN ACCOR DANCE WITH I.T.A. NO.3837/DEL/2017 2 LAW AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF H EARING TO THE ASSESSEE. THUS, PENALTY LEVIED ON THE ADDITIONS MAD E HAS BEEN SET ASIDE FOR AFRESH ASSESSMENT, THEREFORE, PE NALTY IMPOSED ON SUCH ADDITION AT THIS STAGE CANNOT BE SU STAINED AND SAME IS DELETED. AFTER PASSING OF FRESH ASSESSM ENT, ASSESSING OFFICER MAY INITIATE THE PENALTY PROCEEDI NGS IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH FEBRUARY, 2020. SD/- SD/- [O.P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH FEBRUARY, 2020 PKK: