IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUAMR US, JUDICIAL MEMBER ITA No.4239/Del/2018 Assessment Year: 2011-12 ACIT Rohtak Circle Rohtak Vs Gurgaon Gramin Bank (Now Sarva Haryana Gramin Bank ) Rohtak H. O. Near Bajrang Bhawan, Delhi Road, Rohtak Haryana (APPELLAN (RESPONDENT) Appellant Sh. Anuj Garg, SR. DR Respondent Sh. Naveen Kumar, Goyal, CA Date of hearing: 20/06/2022 Date of Pronouncement: 20/06/2022 ORDER PER N.K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A), Rohtak dated 15.03.2018 pertaining to A.Y.2011-12. 2 2. The solitary grievance of the revenue is that the CIT(A) erred in deleting the penalty of Rs.27,79,990/- levied u/s. 271 (1) (c) of the Act. 3. Since the amount is less than Rs.50 lacs, therefore, this appeal of the revenue has to be dismissed in the light of CBDT Circular No. 17/2019 dated 08.08.2019. 4. In the result, this appeal filed by the revenue is dismissed. Decision announced in the open court on 20.06.2022. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:-20.06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation 20.06.2022 Date on which the typed draft is placed before the dictating Member 20.06.2022 Date on which the typed draft is placed before the Other member 20.06.2022 Date on which the approved draft comes to the Sr.PS/PS 20.06.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 20.06.2022 Date on which the fair order comes back to the Sr. PS/ PS 20.06.2022 Date on which the final order is uploaded on the website of ITAT 20.06.2022 Date on which the file goes to the Bench Clerk 20.06.2022 Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order