Subject: Both the cross-appeals are directed against the order of the Ld. CIT(A)
Referred Sections: Section 271(1)(c) of the I.T. Act, Section 69C of the I.T. Act Section 68 of the I.T. Act.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "F" : DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
ITA.No.4020/Del./2015
Assessment Year 2008-2009
DCIT, Central Circle, Shri Vipul Goel,
Meerut. vs 579, Sector-17, Faridabad.
PAN ADCPG2917R
(Appellant) (Respondent)
ITA.No.2247/Del./2015
Assessment Year 2008-2009
Shri Vipul Goel, DCIT, Central Circle,
579, Sector-17, Faridabad. vs Meerut.
PAN ADCPG2917R
(Appellant) (Respondent)
For Revenue : Shri Aziz Ahmed, Sr. D.R.
For Assessee : Shri Ved Jain, Advocate &
Shri Ashish Chadha, C.A.
Date of Hearing : 02.07.2018
Date of Pronouncement : 02.07.2018
2
ITA.No.4020/Del./2015 & ITA.No.2247/Del./2015
Shri Vipul Goel, Faridabad.
ORDER
PER BHAVNESH SAINI, J.M.
Both the cross-appeals are directed against the order
of the Ld. CIT(A), Meerut, dated 10.03.2015, for the A.Y. 2008-
2009, challenging the order of the Ld. CIT(A) in cancelling part
penalty under section 271(1)(c) of the I.T. Act, 1961 and in
sustaining part penalty under section 271(1)(c) of the I.T. Act,
1961.
2. Briefly, the facts of the case are that the Ld. CIT(A) in
the impugned order noted that Ld. CIT(A) on quantum has
deleted 08 additions on different nature. It is also recorded that
Ld. CIT(A) on quantum has confirmed 02 additions. The Ld.
CIT(A) narrated all these facts in the appellate order and noted
that since in quantum appellate order, out of total addition of
Rs.5,08,37,905/-, addition of only Rs.3,05,50,316/- has been
sustained, therefore, penalty to that extent was confirmed and
A.O. was directed to re-workout the quantum of the penalty
amount. The appeal of assessee was partly allowed.
3
ITA.No.4020/Del./2015 & ITA.No.2247/Del./2015
Shri Vipul Goel, Faridabad.
3. Both the parties are in appeal. The Revenue
challenged the deletion of penalty of the additions deleted by the
Ld. CIT(A). The Assessee is in appeal, challenging the penalty
order for sustaining the penalty on 02 items.
4. Learned Counsel for the Assessee, at the outset,
submitted that quantum cross-appeals have been decided by
ITAT, Delhi-D Bench in ITA.No.172/Del./2015 and
ITA.No.12/Del./2015, for the A.Y. 2008-2009, vide order dated
28.05.2018. He has submitted that Departmental Appeal have
been dismissed by the Tribunal in ITA.No.172/Del./2015 and
appeal of Assessee, on which, penalty have been maintained
have been decided in ITA.No.12/Del./2015, whereby, both the
additions, on which, penalty was levied, have been deleted.
Copy of the order is placed on record and provided to the Ld.
D.R. who did not dispute the above facts.
5. After considering the rival submissions, we are of the
view that no penalty is leviable in the matter. The Ld. CIT(A)
deleted 08 additions on merit. The Revenue preferred appeal
4
ITA.No.4020/Del./2015 & ITA.No.2247/Del./2015
Shri Vipul Goel, Faridabad.
before the Tribunal in ITA.No.172/Del./2015 and out of 08
additions deleted by the Ld. CIT(A), Revenue challenged the
deletion of 07 additions and Departmental Appeal has been
dismissed. The Ld. CIT(A) confirmed the addition on merit in a
sum of Rs.23,416/- under section 69C of the I.T. Act and
confirmed the addition of Rs.3,05,26,900/- under section 68 of
the I.T. Act. Both these additions have been deleted by the
Tribunal in ITA.No.12/Del./2015 vide order dated 28.05.2018.
Thus, there is no basis for levy of the penalty against the
Assessee. Since the quantum additions do not survive,
therefore, there is no justification for the authorities below to
levy any penalty under section 271(1)(c) of the I.T. Act. In this
view of the matter, there is no infirmity in the order of the Ld.
CIT(A) in cancelling the part penalty. However, there is no
justification to levy penalty on the other additions sustained by
the Ld. CIT(A), which have been deleted by the Tribunal. In this
view of the matter, we confirm the order of the Ld. CIT(A) in
cancelling the part penalty and set aside the remaining order of
the Ld. CIT(A) and cancel the part penalty sustained by him.
5
ITA.No.4020/Del./2015 & ITA.No.2247/Del./2015
Shri Vipul Goel, Faridabad.
6. In the result, Departmental Appeal is dismissed and
Appeal of Assessee is allowed.
Order pronounced in the open Court.
Sd/- Sd/-
(O.P. KANT) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Delhi, Dated 02nd July, 2018
VBP/-
Copy to
1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT `F' Bench, Delhi
6. Guard File.
// BY Order //
Assistant Registrar : ITAT Delhi Benches :
Delhi.
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