Sanjeev Dhawan, New Delhi V. ITO, Ward- 47(3), New Delhi

ITA 443/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0456 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 17-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SH. N.K. BILLAIYA, ACCOUNTANT MEMBER . .. . / ITA NO: 443/DEL/2018 / ASSESSMENT YEAR: 2010-11 SANJEEV DHAWAN, 15, GROUND FLOOR, POCKET-40, CHITRANJAN PARK, NEW DELHI-110090 PAN-AAFPD8222L .......... /APPELLANT VS ITO, WARD-47(3), NEW DELHI . / RESPONDENT / APPELLANT BY : MS. SWEETY KOTHARI, C.A. / RESPONDENT BY : SH. SARAS KUMAR, SR. DR / DATE OF HEARING: 18.12.2019 / DATE OF PRONOUNCEMENT: 20.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY ASSESSEE IS AGAI NST ORDER OF CIT(A)- 16, NEW DELHI, DATED 13/10/2017 RELATING TO ASSESSM ENT YEAR 2010-11. 2. THE ISSUE RAISED IN THE PRESENT APPEAL IS AGAINS T THE LEVY OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAF TER THE ACT). 2 ITA NO.443/DEL/2018 ASSESS MENT YEAR: 2010-11 3. THE LD. AR FOR THE ASSESSEE POINTED OUT THAT THE ISSUE OF QUANTUM ADDITION HAS BEEN SET-ASIDE TO THE FILE OF THE ASSE SSING OFFICER BY THE TRIBUNAL AND CONSEQUENTLY THE PENALTY APPEAL DO NOT SURVIVE. 4. THE LD. DR FOR THE REVENUE OPPOSED THE CONTENTIO NS OF THE ASSESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ISSUE ON MERITS HAS BEEN SET-ASIDE TO THE FILE OF T HE ASSESSING OFFICER, CONSEQUENTLY, WE REMIT THE ISSUE OF LEVY OF PENALTY U/S 271(1)(C) OF THE ACT BACK TO THE FILE OF THE ASSESSING OFFICER. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF DECEMBER, 2019 SD/- SD/- (N. K. BILLAIYA) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 20 TH DECEMBER, 2019 . S. SHEKHAR, SR. P.S. COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. / THE CIT(A) 4. / DR, ITAT, DELHI 5. GUARD FILE. / BY ORDER , /ASSISTANT REGISTRAR, / ITAT, DELHI