Rajnish Talwar, New Delhi V. ACIT, Central Circle-4, New Delhi

ITA 5729/DEL/2019

AI Insights

The case involves appeals by the assessee, Rajnish Talwar, against the common order of the CIT(A)-23, New Delhi, which sustained the levy of penalty under section 271(1)(c) of the Income Tax Act for the assessment years 2013-14 to 2015-16. The primary contention was that the ITAT had previously deleted the additions that formed the basis of the penalty in related quantum proceedings. Both the assessee's counsel and the Departmental Representative agreed on this point during the hearing. The Tribunal, upon reviewing the submissions and the previous quantum decision, concluded that the penalty, linked to the now-deleted additions, could not be upheld.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121853 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 12-02-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 30-06-2019
• Other Referred Cases: ITA Nos.1614, 1615 & 1616/Del/2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.5728 TO 5730/DEL/2019 [Assessment Years: 2013-14 to 2015-16] Rajnish Talwar, C/o- Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi-110085 Vs ACIT, Central Circle-4, New Delhi PAN-AAZPT8964F Assessee Revenue Assessee by Sh. Sandeep Goyal, Adv. Revenue by Sh. T. Kipgen, Ld. CIT DR Date of Hearing 13.02.2023 Date of Pronouncement 16.02.2023 ORDER PER BENCH, These appeals by the assessee against the common order of the Ld. CIT(A)-23, New Delhi, dated 07.06.2019, sustaining levy of penalty u/s 271(1)(c) of the Act. 2. At the outset, in these cases, the ld. Counsel for the assessee submitted that this ITAT in a batch of appeals including the appeals by the present assessee in quantum proceedings in ITA Nos.1614, 1615 & 1616/Del/2019 (AY 2013-14 to 2015-16), deleted the addition vide order dated 19.01.2021. Hence, he submitted that in this view of the matter, the penalty levied for the said addition which has been deleted does not survive. Hence, these appeals by the assessee should be allowed. 2 ITA No.5728 to 5730/DEL/2019 3. Per contra, Ld. DR did not dispute this proposition. 4. Upon careful consideration, we are of the opinion that when quantum appeals have been decided in assessee’s favour by the ITAT, this penalty levied with reference to those, deleted addition does not survive. Hence we accept the assessee’s plea. 5. In the result, all appeals filed by the assessee stand allowed. Order pronounced in the open court on 16 th February, 2023. Sd/- Sd/- [ASTHA CHANDRA] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 16.02.2023. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi