Jasneet Kaur Chhatwal, New Delhi V. ITO WARD - 41(1), New Delhi

ITA 967/DEL/2020

AI Insights

The case involves an appeal by Jasneet Kaur Chhatwal against the order of the Commissioner of Income Tax (Appeals) - XIV, New Delhi, which confirmed a penalty of Rs. 4,89,663 for the Assessment Year 2010-11. The primary contention in the appeal was the validity of the penalty following a related quantum appeal in ITA No. 215/Del/2016, where the Income Tax Appellate Tribunal had quashed the re-assessment order. The Tribunal found that since the re-assessment order was quashed, the penalty based on that re-assessment could not be sustained.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121594 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-04-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 03-03-2020
• Other Referred Cases: ITA No. 215/Del/2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER I.T.A. No.967/DEL/2020 Assessment Year 2010-11 Jasneet Kaur Chhatwal, Flat No.50, Akshardham Apptt. Pocket-3, Dwarka Sector-19, New Delhi. Vs. ITO, Ward-41(1), New Delhi. TAN/PAN: AJRPC8930D (Appellant) (Respondent) Appellant by: Shri Madhur Agarwal, Adv. Respondent by: Shri Anuj Garg, Sr.D.R Date of hearing: 06 04 2023 Date of pronouncement: 17 04 2023 O R D E R PER SHAMIM YAHYA, A.M. T his appeal b y the Assessee i s dir ec ted aga ins t the order of the C ommiss ione r o f Income T ax (A ppea ls ) -X IV , N ew Delhi (‘C IT (A )’ in s hort) da te d 21. 11. 2019 pe rt aining to t he A ssess ment Y ear 201 0-11. 2. T he issue ra ise d is le vy of penalt y w hich is c onfi rmed b y th e ld. C IT (A ) for su m of R s.4,89, 663/-. 3. A t the ou tse t, i n t his case, the ld. c ounse l for the ass essee pointed out t ha t the qua nt um a ppeal of this case in ITA N o. 215/D el / 2016 for A ssessment Ye ar 2010-11 w as pronounce d by th e IT AT o n 2 3. 03. 2023 w he re in t he ITA T has quashed the re- assess me nt o rde r by allow ing the legal g rounds of the assess ee. I.T.A. No.967/Del/2020 2 Thus, the qua nt um appeal does not sur vi ve. The p enal t y l ev ie d canno t be s us tai ned. H enc e, w e set aside th e order o f the auth ori tie s below and di re ct t he A s sessi ng O fficer t o dele te the penal t y. 4. In the res ul t, the appeal of t he asses see sta nds a ll ow ed. Order pronounced in the open Court on 17/04/2023. Sd/- Sd/- [ANUBHAV SHARMA] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /04/2023 prabhat