Vinod Tyagi, Ghaziabad V. ITO, Ward-2(5), Ghaziabad

ITA 494/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0454 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 19-01-2018
• 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, JM & SH. N.K.BILLAIYA, AM ! ! ! !' '' ' / ITA NO.494/DEL/2018 )) )) )) )) / ASSESSMENT YEAR 2011-12 VINOD TYAGI, S/O-LATE SHRI GANGA BASI TYAGI, VILL.-NOOR NAGAR, SIHANI, GHAZIABAD, UTTAR PRADESH. PAN-AGIPT1325P .......... *+ /APPELLANT VS THE ITO, WARD-2(5), GHAZIABAD. . ,-*+ / RESPONDENT *+./ / APPELLANT BY : SH. SUSHIL WADHWA, CA ,-*+./ / RESPONDENT BY : SH. SARAS KUMAR, SR.DR .01' / DATE OF HEARING : 19.12.2019 23.01' / DATE OF PRONOUNCEMENT: 20.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE APPEAL FILED BY ASSESSEE IS AGA INST ORDER OF CIT(A)- GHAZIABAD DATED 03.11.2017 RELATING TO ASSESSMENT Y EAR 2011-12 AGAINST LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE INC OME TAX ACT, 1961 (IN SHORT ACT). 2 ITA NO:494/DEL/2018 ASSESSMENT YEAR: 2011-12 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). 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 . * AMIT KUMAR * 3 ITA NO:494/DEL/2018 ASSESSMENT YEAR: 2011-12 .,0$5$06 COPY OF THE ORDER IS FORWARDED TO : 1. *+ / THE APPELLANT 2. ,-*+ / THE RESPONDENT 3. 7 8 9 / THE CIT(A) 4. : 7 / THE PR. CIT 5. 6. $;<,0 / DR, ITAT, DELHI <=)>6 GUARD FILE. / BY ORDER , -$0,0 // TRUE COPY // @A @A @A @A , ASSISTANT REGISTRAR, ITAT, DELHI