ACIT, Circle- 59(1), New Delhi V. Raj Kumar Chawla , New Delhi

ITA 798/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7661 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 04-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH FRIDAY BENCH A NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 798/DEL/2019 ASSESSMENT YEAR : 2010-11 ACIT, CIRCLE-59(1), NEW DELHI. SHRI RAJ KUMAR CHAWLA, A-7, NIRMAN VIHAR, DELHI-110092 (PAN: AALPC1209J) (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI M. BARNWAL, SR. DR RESPONDENT BY: SHRI VED JAIN, CA ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST TH E ORDER OF LD. COMMISSIONER OF INCOME TAX(A)-27, NEW DELHI DAT ED 9.11.2018 FOR ASSESSMENT YEAR 2010-11 WHEREBY THE PENALTY IMPOSED B Y THE ASSESSING OFFICER U/S 271(1)(C) OF THE INCOME TAX AC T, 1961 (HEREINAFTER CALLED 'THE ACT') OF RS. 72,33,590/- HA S BEEN DELETED. 2. AT THE TIME OF HEARING, THE LD. REPRESENTATIVE FOR THE ASSESSEE POINTED OUT THAT THE ADDITIONS MADE IN THE QUANTUM PROCEED INGS IN THE INSTANT ASSESSMENT YEAR, WHICH HAVE GIVEN RISE TO THE IMPUGNED IMPOSITION OF PENALTY U/S 271(1)(C) OF THE ACT HAVE SINCE BEEN DELETED ITA NO. 798/DEL/2010 ASSESSMENT YEAR 2010-11 2 IN ENTIRETY BY THE TRIBUNAL VIDE ITS ORDER IN ITA NO. 1323/DEL/2015 DATED 26.09.2018. 3. AS A CONSEQUENCE OF THE AFORESAID, SAY OF THE ASSE SSEE IS THAT THE INSTANT IMPOSITION OF PENALTY EVEN OTHERWISE DOES NOT S URVIVE. 4. THE AFORESAID FACTUAL MATRIX IS NOT IN DISPUTE AND IT IS ALSO POINTED OUT THAT THE ORDER OF THE TRIBUNAL DATED 26.09. 2018 (SUPRA) CONTINUES TO HOLD THE FIELD. 5. CONSEQUENTLY, IN VIEW OF THE AFORESAID DISCUSSION, WITHOUT GOING INTO THE MERITS OF THE LEVY OF PENALTY, THE ORDER OF TH E LEARNED COMMISSIONER OF INCOME TAX(A) DELETING THE PENALTY IS HEREBY AFFIRMED, ALBEIT ON A DIFFERENT GROUND. OSTENSIBLY, W ITH THE DELETION OF ADDITIONS BY THE TRIBUNAL VIDE ORDER DATED 26.09.2018 (SUPRA), THE VERY BASIS OF THE IMPUGNED PENALTY PROCEEDINGS DOES NOT SURVIVE. 5. RESULTANTLY, THE APPEAL OF THE DEPARTMENT IS DISMISS ED. ORDER PRONOUNCED IN THE PRESENCE OF BOTH THE PAR TIES AT THE CONCLUSION OF VIRTUAL HEARING TODAY. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.S. P ANNU) JUDICIAL MEMBER VICE PRESIDENT D ATED: 28 TH AUGUST 2020 GS ITA NO. 798/DEL/2010 ASSESSMENT YEAR 2010-11 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR