Gahoi Chemicals Private Ltd., Kanpur V. ACIT, CENTRAL CIRCLE- 32, New Delhi

ITA 4890/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6828 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 08-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T. KPGEN
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” , NEW DELHI (Convened through Virtual Court) BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 4890/DEL/ 2018 ( नधा रण वष / As s es s ment Yea r : 2006-07) Ga hoi Che mi cal s Pvt . Ltd. , B-8 & 9 Panki Indl. Are a, Kanpur UP 208022 बनाम/ V s . A CI T C e nt r a l C i r cl e - 32 N E W D EL H I थायी लेखा सं./जीआइआर सं./P A N / G IR N o . : A A B C G 8 0 2 7 F (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : None यथ क ओर से / Respondent by : Shri T. Kpgen, CIT (DR) स ु नवाई क तार ख / D a t e o f H e a r i ng 23/12/2021 घोषणा क तार ख /D a te o f P r o n o u nc e me n t 11/01/2022 आदेश/O R D E R PER PRADIP KUMAR KEDIA - AM: T he ca pt i on ed a p p e al h a s be en f i l e d a t t h e i n st a n c e o f t h e a s s e s se e a ga i n st t he or de r o f t he Co mm i s si on e r o f Inc o m e T a x ( A p pe a l s ) - 3 0, N e w D e l hi ( ‘ C IT ( A ) ’ i n sho r t ) , ar i s ing i n t he p en a lt y or de r d a t ed 2 6. 02 . 2 01 8 p a ss e d b y th e C I T ( A ) u / s. 271( 1) ( c ) o f t h e I n c o m e T a x A c t , 1 96 1; ( t h e A c t) co n c e r ni n g a s s e s s ment ye a r 20 06 - 07 . 2. T he a s se s s e e b y w a y o f i t s gr ou nd s of a pp e al h a s ch al l e n ge d t he a ct i on o f t he C I T ( A ) i n d e l e ti n g t h e pe n a l t y o f R s . 1 7, 3 0, 12 4/ - un de r s. 2 71( 1) ( c ) o f t h e A ct . - 2 - 3. W he n th e m a t t e r w a s c a l l e d fo r h e ar i n g, a s p e r as se s s e e ’ s w r i t t e n su bm i s si on , i t i s n o t ic e d t h a t t he qu an t u m a dd it i on s/ d i sa l l ow a nc e s gi v in g r i s e t o th e i mp o si t io n o f pe n al t y i n a pp e a l h a s be e n r e v e r s e d b y t he co - o r d i n at e b e n c h of T r i b u n al in I T A N o. 3 05 0/ D e l / 2 0 1 3, or de r d a t ed 2 2. 08 . 201 7 i n t h e qu an t u m pr oc e ed i n gs. 4. I n v i e w o f t he f ac t t h a t t h e qu an t um ad di t i o ns / di s a l l ow a n c e s i t s el f d o no t s u r vi ve a nd c e a s e d t o e x i st ha vi n g r eg a r d t o t h e ap pe ll a t e or de r o f t h e IT A T in qu an tu m p r o ce e di n g s, th e v e r y b a s i s f o r i m po s i t i on o f p e n a l t y u n d e r s. 2 7 1( 1) ( c ) d o e s n ot sur vi ve a n y m or e . T he r e fo r e , w e s ee n o er r o r i n t h e a pp e l l a t e or d e r pa ss e d b y C I T ( A ) . 5. I n t he r e su l t , th e a p pe al o f t he a s s e s s e e is di sm i ss e d. Sd/- Sd/- (C.N. PRAS AD) (PRADI P KUM A R KEDI A) JUDI CI AL M EMBER ACCO UN TANT M EM BER Dated:11.01.2022 Neha/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 11/01/2022 - 3 - Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT 11.01.2022 Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order