ACIT, New Delhi V. Sh. Ramesh Suri, New Delhi

ITA 4165/DEL/2012

• Counselvise Citation: 416520114 RSA 2012
• Duration Of Justice: 2 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 10-07-2014
• Assessment Year: 1988-1989
• Appeal Filed On: 01-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SRINIWAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI I.C. SUDHIR , JUDICIAL MEMBER AND SHRI T.S.KAPOOR , ACCOUNTANT MEMBER ITA NO. 4165 /DEL/20 12 ASSESSMENT YEAR : 1988 - 89 ACIT CIRCLE 9(1), ROOM NO. 163 C.R.BUILDING NEW DELHI VS. RAMESH SURI N - 119, PANCHEEL PARK NEW DELHI ATFPS6976D (APPELLANT) (RESPONDENT) APPELLANT BY : SH. B.SRINIWAS, SR. D.R. RESPONDENT BY : SH. SHA ILESH GUPTA , ADV. O R D E R PER I.C. SUDHIR, J.M. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A) XII, NEW DELHI DATED 14.5.2012 AND PERTAINS TO ASSESSMENT YEAR 1988 - 89. 2. THE REVENUE HAS QUESTIONED FIRST APPELLATE ORDER ON THE GROUND THAT THE LD. CIT(A) HAS ERRED IN DELETING THE PENALTY OF RS. 83, 0 9,970/ - U/S 271( 1)(C) OF THE ACT. ITA NO. 4165 /D/20 12 2 3. AT THE OUTSET OF HEARING THE LD. AR POINTED OUT THAT THE ADDITION ON WHICH THE PENALTY IN QUESTION WAS LEVIED HAS BEEN DELETED BY THE T RIBUNAL VIDE ITS ORDER DATED 12.8.2011 IN ITA NO. 4188/D/2009 (ASSESSMENT YEAR 1988 - 89). HENCE, THE PRESENT APPEAL IS NOT MAINTAINABLE. THE LD. DR DID NOT DISPUTE THIS SUBMISSION OF THE LD. AR. 4. WE, THUS, DO NOT FIND REASON TO INTERFERE WITH THE FIR ST APPELLATE ORDER IN QUESTION. THE SAME IS UPHELD. THE GROUNDS ARE THUS, REJECTED. 5. IN THE RESULT, APPEAL IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 30/9/2014 SD/ - SD/ - ( T.S.KAPOOR ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER DATED: 30/09/14 BINITA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. BY ORDER DEPUTY REGISTRAR