Nirpal Singh, Delhi V. ITO Ward - 36(1), New Delhi

ITA 8705/DEL/2019

AI Insights

The case involves an appeal by the assessee, Nirpal Singh, against a penalty levied by the Income Tax Officer (ITO), Ward 36 (1), New Delhi, under section 271(1)(c) of the Income-tax Act, 1961. The penalty of Rs.16,86,040 was imposed following a quantum addition in the assessee's income for the assessment year 2012-13. However, in a prior quantum appeal (ITA No.2177/Del/2017), the ITAT had deleted this addition, which directly impacted the validity of the penalty. During the proceedings, the counsel for the assessee highlighted the deletion of the addition, and the Departmental Representative did not contest this point. Consequently, the Tribunal set aside the penalty, aligning with the earlier decision that had removed the foundational quantum addition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113832 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 19-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 06-11-2019
• Other Referred Cases: ITA No.2177/Del/2017
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.8705/Del./2019 (ASSESSMENT YEAR : 2012-13) Nirpal Singh, vs. ITO, Ward 36 (1), 2405, Hudson Lane Kingsway Camp, New Delhi. Delhi – 110 009. (PAN : BIQPS4248P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Piyush Kumar Kamal, Advocate REVENUE BY : Shri S.L. Anuragi, Sr. DR Date of Hearing : 20.03.2023 Date of Order : 23.03.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)-12, New Delhi dated 30.08.2019 pertaining to the Assessment Year 2012-13. 2. The issue relates to levy of penalty under section 271(1)(c) of the Income-tax Act, 1961 (for short 'the Act') amounting to Rs.16,86,040/-. 3. At the outset, in this case, ld. Counsel of the assessee submitted that in quantum appeal, the ITAT has already deleted the addition in ITA ITA No.8705/Del./2019 2 No.2177/Del/2017 for AY 2012-13 vide order dated 18.03.2021. Hence, he pleaded that the penalty order does not survive. 4. Ld. DR for the Revenue did not dispute the proposition. 5. Accordingly, since the quantum addition has been deleted we set aside the orders of the authorities below and delete the penalty. 6. In the result, assessee’s appeal stands allowed. Order pronounced in the open court on this 23 rd day of March, 2023. Sd/- sd/- (ASTHA CHANDRA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 23 rd day of March, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-12, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.