Maa Sharda Educational Society, Ghaziabad V. ITO, Exemption Ward, Ghaziabad

ITA 8182/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5425 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 14-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.8182/Del/2019 Assessment Year: 2010-11 Maa Sharda Educational Society, Ch. No. 206-207, Ansal Satyam RDC, Rajnagar, Ghaziabad Vs. ITO, Exemption Ward, Ghaziabad PAN :AABTM9201E (Appellant) (Respondent) ORDER This is an appeal by the assessee against order dated 08.08.2019 of learned Commissioner of Income Tax (Appeals), Ghaziabad, confirming the penalty imposed of Rs.6,00,000/- under section 271(1)(c) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2010-11. 2. I have heard Sh. Akhilesh Kumar, learned counsel appearing for the assessee and Sh. Om Prakash, learned Departmental Representative. Appellant by Sh. Akhilesh Kumar, Advocate Sh. Vipin Garg, Advocate Respondent by Sh. Om Prakash, Sr. DR Date of hearing 20.07.2022 Date of pronouncement 20.07.2022 2 ITA No.8182/Del/2019 AY: 2010-11 3. It is a common point between the parties that while deciding the quantum appeal of the assessee the Tribunal has deleted the addition, based on which penalty under section 271(1)(c) of the Act was imposed. On perusal of order dated 20.12.2019 passed by the Tribunal in ITA No. 3089/Del/2016, the aforesaid submission of the parties are found to be correct. Thus, when the additions based on which penalty under section 271(1)(c) of the Act was imposed no longer survive, the penalty imposed cannot survive. Accordingly, I delete the penalty imposed under section 271(1)(c) of the Act. 4. In the result, the appeal is allowed. Order pronounced in the open court on 20th July, 2022 Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 20 th July, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi