ACIT, Circle-24(1), Room No.-238-B, 2nd Floor, C.R. Building, I.P.Estate, New Delhi. Vs Ful Kant Jha, 13, Hauz Khas, New Delhi |
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `B' NEW DELHI
BEFORE SMT DIVA SINGH, JUDICIAL MEMBER
AND
SHRI T.S.KAPOOR, ACCOUNTANT MEMBER
I.T.A .No.-396/Del/2010
(ASSESSMENT YEAR-2003-04)
ACIT, vs Ful Kant Jha,
Circle-24(1), Room No.-238-B, 13, Hauz Khas,
2nd Floor, C.R. Building, New Delhi
I.P.Estate, New Delhi. PAN-AAGPJ1888D
(APPELLANT) (RESPONDENT)
Appellant by: Sh. Vivek Kumar, Sr. DR
Respondent by: Sh.S.K.Arora, Adv.
ORDER
PER DIVA SINGH, JM
This is an appeal filed by the Revenue against the order dated 10.11.2009 of
CIT(A)-XXIII, New Delhi pertaining to 2003-04 assessment year assailing the
action of the CIT(A) in quashing the penalty imposed u/s 271(1)(c). It was a
common stand of the parties before the Bench that the additions on the basis of
which penalty has been imposed by the AO by virtue of the order of the ITAT
stood partly modified and restored back to the AO vide order dated 23.08.2013 in
ITA No-2797/Del/2008, copy of which is placed at pages 48 to 55 of the paper
book. Pointing to the same vis-à-vis the penalty order u/s 271(1)(c) dated
06.08.2009 it was submitted that penalty on account of the following four additions
was imposed:-
(1) Wrong claim of the interest income
(2) Disallowance out of the business promotion expenses
2 I.T.A .No.-396/Del/2010
(3) Wrong claim of deduction u/s 80HHC on incentive from Tea Board
(4) Wrong claim of deduction u/s 80-G
2. Referring to the above additions it was pointed out that whereas qua the
second addition made on account of disallowance of promotion business expenses,
part relief has been granted to the assessee in the quantum proceedings as such the
same stood modified. The remaining three additions addressed at serial No-1, 3
& 4 have been restored to the AO for adjudication afresh. In the afore-mentioned
peculiar facts and circumstances since the quantum order stood varied the very
basis of the penalty order has no legs to stand on. In the circumstances, we are of
the view that there is no purpose in dwelling on the merits and demerits of the
departmental's appeal. Cause of action if any may arise when the final quantum
order is passed pursuant to the direction of the ITAT. In view of the above the
department's appeal is dismissed. The said order was pronounced in the open
Court in the presence of the parties itself on the date if hearing itself.
3. In the result the appeal of the Revenue is dismissed.
The order is pronounced in the open court on 11th of July 2014.
Sd/- Sd/-
(T.S.KAPOOR) (DIVA SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated:-11/07/2014
*Amit Kumar*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
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