Kapil Sekhri , New Delhi V. ACIT, Central Circle- 15, New Delhi

ITA 6686/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4822 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHAILESH KUMAR
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI AAKASH DEEP JAIN, VICE PRESIDENT AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA No. 6686/Del./2018 : Asstt. Year : 2009-10 Kapil Sekhri 448-451, Chinmin Farms, Satbari Mehrauli, New Delhi. Vs ACIT Central Circle-15, New Delhi. (APPELLANT) (RESPONDENT) PAN No. ABKPS4820K Assessee by : Shri Shailesh Kumar, Adv. Revenue by : Shri Raval J. Pradip Kumar, CIT DR Date of Hearing: 11.04.2022 Date of Pronouncement: 11.04.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld. CIT(Appeals)-XXVI dated 23.07.2018. 2. Following grounds have been raised by the assessee: “1. The order of the Ld. Commissioner of Income Tax (A) is arbitrary, against law and facts on record. 2. The Ld. Commissioner of Income Tax (A) failed to consider that the impugned penalty order levying the penalty of Rs.1,58,800/- u/s 271(1)(c) is bad in law, unjustified, contrary to facts and law and without recording satisfaction as per law. 3. The Ld. Commissioner of Income Tax (A) has erred in not considering the fact that original assessment order passed u/s 153A/153C/143(3) of the Income Tax Act in ITA No. 6686Del/2018 Kapil Sekhri 2 pursuance to which penalty have been initiated/levied have been set aside by Hon’ble Income Tax Appellate Tribunal.” 3. The addition made on account of agriculture income of Rs.1,36,680/- has been deleted by the Tribunal in the case of the assessee in ITA No. 5314/Del/2014 vide order dated 30.09.2021. Since, the penalty has been levied u/s 271(1)(c) on the same addition which stands deleted by the Co-ordinate Bench of the Tribunal, we hereby hold that the penalty levied be obliterated. 4. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 11/04/2022. Sd/- Sd/- (A.D. JAIN) (DR. B. R. R. KUMAR) VICE PRESIDENT Accountant Member Dated: 11/04/2022 *Kavita Arora Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR