Giriraj Singh Jindal, Faridabad V. DCIT, Central circle-II, Gurgaon

ITA 6544/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7671 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 10-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMAPANI BORA
• Assessee Lawyers: RAKESH GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.6544/DEL/2018 [Assessment Year: 2013-14] Giriraj Singh Jindal, RRA Taxindia, D-28, South Extension, Part-I, New Delhi DCIT, Central Circle-II, Gurgaon, PAN-AGUPJ5254B Appellant Respondent Appellant by Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. Respondent by Sh. Kumar Padmapani Bora, Sr. DR Date of Hearing 18.11.2021 Date of Pronouncement 25.11.2021 ORDER PER R.K. PANDA, AM, This appeal filed by the assessee is directed against the ex- parte order dated 13.07.2018 of the learned CIT(A)-3, Gurgaon, relating to Assessment Year 2013-14. 2. Levy of penalty of Rs.35,000/- u/s 271AAA of the Act is the only issue raised by the assessee in the grounds of appeal. 3. The Ld. Counsel for the assessee at the outset submitted that the Tribunal vide ITA No.837/Del/2017, order 2 ITA No.6544/Del/2018 dated 31.12.2019 in assessee’s own case for Assessment Year 2013-14 has deleted the quantum addition. Therefore, the penalty does not survive. 4. The Ld. DR, on the other hand, fairly conceded that the Tribunal has decided the issue in favour of the assessee. 5. In view of the above and considering the fact that the Tribunal has already deleted the addition in quantum appeal vide ITA No.837/Del/2017, order dated 31.12.2019, the penalty does not survive. We, therefore, set-aside the order of the Ld. CIT(A) and direct the Assessing Officer to cancel the penalty. The grounds raised by the assessee are allowed. 6. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on 25/11/2021. Sd/- Sd/- [SUCHITRA KAMBLE] [R.K.PANDA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 25/11/2021. f{x~{tÜ? f{x~{tÜ?f{x~{tÜ? f{x~{tÜ? Copy forwarded to: 1. Appellant 2. Respondent 3 ITA No.6544/Del/2018 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi