Smt. Kusum Gupta, Delhi V. ACIT, New Delhi

ITA 6411/DEL/2014

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5374 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 24-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NO. 6411 TO 6413/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI J.S.REDDY, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO. 6411 TO 6413/DEL/2014 (ASSESSMENT YEAR: 2005- 06 TO 2007-08) KUSUM GUPTA, A-1, CC-COLONY, OPP. R.P.BAGH, DELHI. PAN-AFMPG5355H VS AC IT, CENTRAL CIRCLE- 12, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. AMIT JAIN, SR.DR DATE OF HEARING 03.04.2018 DATE OF PRONOUNCEMENT 03.04.2018 ORDER PER BENCH ALL THESE APPEALS ARE FILED BY THE ASSESSEE AND DI RECTED AGAINST THE COMMON ORDER OF LD.CIT(A)-XXXI, NEW DELHI DATED 01. 09.2014 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) WHEREI N THE PENALTY LEVIED U/S 271(1)(B) OF THE ACT WAS CONFIRMED. 2. WE FIND THAT G BENCH OF INCOME TAX APPELLATE T RIBUNAL, DELHI BENCHES IN ITA NO.6422/DEL/2014 VIDE ORDER DATED 24.10.2017 CONSIDERED THE SAME CASE OF THIS GROUP AND DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE. 3. RESPECTFULLY FOLLOWING THE PROPOSITION OF LAW LA ID DOWN, WE DELETE THE PENALTY LEVIED IN ALL THESE THREE APPEALS AND ALLOW THESE APPEALS OF THE ASSESSEE. ITA NO. 6411 TO 6413/DEL/2014 4. IN THE RESULT, ALL THREE APPEALS FILED BY THE AS SESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 03.04.2018. SD/- SD/- (AMIT SHUKLA) (J.S.REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 03 RD APRIL, 2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI