Punam Duggal, New Delhi V. ACIT central Circle 4, New Delhi

ITA 5446/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7774 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 18-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5446/Del/2019 : Asstt. Year : 2013-14 Poonam Dugal, HN-1406F, Second Floor, Gali No. 13, Govindpuri, Kalkaji, New Delhi-110019 Vs ACIT, Central Circle-4, New Delhi (APPELLANT) (RESPONDENT) PAN No. AESPD6713K Assessee by : Sh. Vijay Singla, CA Revenue by : Sh. Shankar Gupta, Sr. DR Date of Hearing: 04.07.2022 Date of Pronouncement: 13.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-23, New Delhi dated 07.06.2019. 2. The quantum addition made in the case of the assessee stands deleted by the order of the ITAT in ITA No. 1809/Del/2019 for the A.Y. 2010-11. Since, as on now, the quantum addition stands deleted, the penalty levied u/s 271(1)(c) cannot be sustained. 3. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 13/07/2022. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 13/07/2022 *Subodh Kumar, Sr. PS*