AVDESH KUMAR, GHAZIABAD V. DCIT, CIRCLE - 1, GHAZIABAD

ITA 748/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4739 (ITAT-DELHI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.748/DEL/2018 ASSESSMENT YEAR : 2013-14 AVDESH KUMAR, C/O AKHILESH KUMAR, ADV., CHAMBER NO.206-207, ANSAL SATYAM, RDC RAJ NAGAR, GHAZIABAD, UTTAR PRADESH. VS. DCIT, CIRCLE- 1, GHAZIABAD, UTTAR PRADESH. PAN : AURPK6861G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AKHILESH KUMAR, ADV. DEPARTMENT BY : SHRI ATIQ AHMED, SR. DR DATE OF HEARING : 02-08-2018 DATE OF PRONOUNCEMENT : 02-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 25.10.2017 OF CIT(A), GHAZIABAD RELATING TO ASSESSM ENT YEAR 2013-14. 2. THE ASSESSEE IN HIS GROUNDS OF APPEAL HAS CHALLE NGED THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE PENALTY OF RS.5,28,298/- L EVIED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE I.T. ACT, 1961. 3. AFTER HEARING BOTH THE SIDES, I FIND THE ASSESSI NG OFFICER HAD LEVIED PENALTY OF RS.5,28,298/- ON ACCOUNT OF ADDITION OF RS.17,09,702/- TO THE TOTAL INCOME OF THE ASSESSEE ON ACCOUNT OF NON-DISCLOSURE OF SALARY RECEIVED OUTSIDE INDIA FROM THE FOREIGN EMPLOYER WHICH WAS CREDITED TO THE BANK ACCOUNT OF THE ASSESSEE AND WHICH APPEARED IN THE FORM OF 26AS STA TEMENT. I FIND LD. CIT(A) 2 ITA NO.748/DEL/2018 SUSTAINED THE PENALTY LEVIED BY THE ASSESSING OFFIC ER. IN THE MEAN TIME, THE TRIBUNAL VIDE ITA NO. 747/DEL/2018 ORDER DATED 30.0 7.2018 HAS DELETED THE ADDITION MADE BY THE ASSESSING OFFICER AND UPHELD B Y THE LD. CIT(A). THEREFORE, THE VERY BASIS ON WHICH THE PENALTY WAS LEVIED DOES NOT SURVIVE. ACCORDINGLY, THE PENALTY SO LEVIED BY THE ASSESSING OFFICER AND UPHELD THE LD. CIT(A) IS CANCELLED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 02 ND AUGUST, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 02-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI