ITO, New Delhi V. Shri Lalit Kumar, New Delhi

ITA 955/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6568 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 17-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: D NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.955/DEL./2017 ASSESSMENT YEAR: 2008-09 ITO, WARD-38(2), NEW DELHI VS. SHRI LALIT KUMAR, FLAT NO. 174, POCKET-6, SECTOR-23, ROHINI, NEW DELHI PAN :AAOPK0401B (APPELLANT) (RESPONDENT) ORDER PER K.N. CHARY, JM: CHALLENGING THE ORDER DATED 17.10.2016 IN APPEAL NO . 344/2015-16 PASSED BY THE LEARNED COMMISSIONER OF I NCOME- TAX (APPEALS)-19, NEW DELHI, IN THE CASE OF SHRI LA LIT KUMAR (ASSESSEE) FOR THE ASSESSMENT YEAR 2008-09, REVENUE PREFERRED THIS APPEAL. 2. IT COULD BE SEEN FROM THE RECORD THAT THE LEARNED CIT(A) HAS RECORDED A FINDING THAT THE ASSESSMENT WAS ANNULLED BY HIM VIDE ORDER DATED 17.10.2016 IN APPEAL NO. 343/2015-16 AN D, APPELLANT BY MS. AMANPREET, SR.DR RESPONDENT BY NONE DATE OF HEARING 25.01.2021 DATE OF PRONOUNCEMENT 25.01.2021 2 ITA NO. 955/DEL./2017 THEREFORE, THE PENALTY DOES NOT SURVIVE. THERE IS N O DISPUTE BY THE REVENUE AS TO THE ANNULMENT OF THE ASSESSMENT BY TH E LEARNED CIT(A) OR THAT THE VERY REASON FORMING BASIS FOR TH E PENALTY STANDS DELETED. WE, THEREFORE, DO NOT FIND ANY ILLE GALITY OR INFIRMITY IN THE FINDINGS OF THE LEARNED CIT(A). TH E APPEAL OF THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISS ED. THE ABOVE ORDER IS PRONOUNCED IN THE OPEN COURT IMMEDIATELY AFTER HEARING OVER VIRTUAL COURT IS COMP LETE ON THIS DAY OF 25 TH JANUARY, 2021. SD/- SD/- (O.P. KANT) (K.N. CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH JANUARY, 2021. RK/- (D.T.D.S.) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI