Moin Khan, New Delhi V. ITO, Ward-6(1), New Delhi

ITA 4569/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1990 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 11-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAKHI VIMAL SR DR
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: E: NEW DELHI) , . ., BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SH. R.K. PANDA, ACCOUNTANT MEMBER / ITA NO:- 4569/DEL/2017 / ASSESSMENT YEAR: 2008-09 MOIN KHAN, E-75, 2 ND FLOOR SAKET, NEW DELHI .......... /APPELLANT PAN-ABHPK0580H VS ITO, WARD 6(1), NEW DELHI . / RESPONDENT !'# / APPELLANT BY :SH. P.C. YADAV, ADV !'# / RESPONDENT BY :MS. RAKHI VIMAL, SR. DR $!%&' / DATE OF HEARING : 25.11.2019 () !%&' / DATE OF PRONOUNCEMENT: 29.11.2019 / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF CIT(A)-38, DELHI, DATED 23.03.2017 RELATING TO ASSESSMENT YEAR 2008-09 AGAINST THE PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE INCOM E-TAX ACT, 1961 (IN SHORT THE ACT). / ITA NO:- 4569/DEL/2017 PAGE | 2 2. THE PRESENT APPEAL IS FILED AGAINST THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE ACT. THE LEARNED AR FOR THE ASSESS EE POINTED OUT THAT THE TRIBUNAL HAS SET ASIDE THE QUANTUM PROCEEDINGS AND CONSEQUENTLY THE PENALTY ORDER DOES NOT SURVIVE. 3. ON THE PERUSAL OF THE RECORD, WE FIND THAT THE T RIBUNAL IN ITA NO. 2205/DEL/2012 RELATING TO ASSESSMENT YEAR 2008-09 V IDE ORDER DATED 02.03.2017, HAS REMITTED THE ISSUE ON MERITS BACK T O THE FILE OF AO, TO DECIDE THE SAME DE NOVO. IN SUCH CIRCUMSTANCES, THE PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE ACT ON THE ORIGINAL ADDITI ONS MADE BY THE AO DOES NOT SURVIVE, AND CONSEQUENTLY THE PENALTY PROCEEDIN GS COMPLETED AGAINST THE ASSESSEE ALSO DO NOT SURVIVE AND THE SAME ARE C ANCELLED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH DAY OF NOVEMBER, 2019. SD/- SD/- (R.K. PANDA) (SUSHMA CHOWLA ) #'+ #'+ #'+ #'+ /ACCOUNTANT MEMBER + + + + /JUDICIAL MEMBER / DATED : 29 TH NOVEMBER, 2019 SH / ITA NO:- 4569/DEL/2017 PAGE | 3 #*!%,-#,%. COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. $/ 0 1 / THE CIT(A) 4. ,23% 4 4 / DR, ITAT, DELHI 5. 356 . GUARD FILE. #*$ #*$ #*$ #*$ / BY ORDER , ,%% // TRUE COPY // 89+: , 4 / ITAT, DELHI / ITA NO:- 4569/DEL/2017 PAGE | 4 DRAFT DICTATED 25.11.2019 DRAFT PLACED BEFORE AUTHOR APPROVED DRAFT COMES TO THE SR.PS/PS ORDER SIGNED AND PRONOUNCED ON FILE SENT TO THE BENCH CLERK 29.11.2019 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER. DATE OF UPLOADING ON THE WEBSITE 29.11.2019