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Shri Subhash Rastogi, Raj Kumar & Associates,CAs L-7A(LGF), South Extn. Part -2, New Delhi. vs. Income-tax Officer, Ward -19(3), New Delhi.a
July, 22nd 2019
                DELHI BENCH: `Friday' NEW DELHI


                            ITA No.7639/Del/2017
                          Assessment Year: 2008-09

 Shri Subhash Rastogi,                    vs      Income-tax Officer,
 Raj Kumar & Associates,CAs                       Ward -19(3), New Delhi.
 L-7A(LGF), South Extn. Part -2,
 New Delhi.

                    Applicant by     Shri Sumit Goel, Advocate
                                     Shri Raj Kumar Gupta, Advocate
                    Revenue by       Ms Rinku Singh, Sr. DR

                       Date of Hearing             19.7.2019
                    Date of Pronouncement          19.7.2019



      Aggrieved by the order dated 29.5.2017 passed by the Commissioner of
Income-tax (Appeals)-25, Delhi {"CIT(A)} for the Asstt. Year 2008-09 in
Appeal No.52/16-17, assessee preferred this appeal.

2.    Brief facts of the case are that on 17.2.2009, the assessee filed return of
income for the Asstt. Year 2008-09 declaring an income of Rs.2 lacs. Learned
AO, however, made certain additions and assessed the income at Rs.94,18,280/-
Appeal preferred by the assesee was dismissed by the ld. CIT(A). Learned AO
proceeded with the matter and levied a penalty of Rs.7,07,206/- u/s 271(1)(c) of
the Income-tax Act, 1961 ("the Act").

3.    Today assessee pleaded for an early hearing in the matter on the ground
that the quantum appeal preferred by the assessee to the Tribunal was decided
by a coordinate bench of this Tribunal in ITA No.695/Del/2015 by order dated
20.11.2018 deleting the addition in question and, therefore, the penalty cannot
survive. A copy of the order is produced before us and the revenue does not
dispute the said fact.

4.    We have carefully gone through the record and find that the quantum
addition was deleted by a coordinate bench of this Tribunal in ITA
No.695/Del/2015 by order dated 20.11.2018 and, therefore, the penalty cannot
survive. We, therefore, while granting early hearing request, heard this matter
and taking into consideration the fact of disposal of the appeal and deletion of
the addition, hold that the penalty cannot survive and the same is liable to be
deleted. We order so.

5.    In the result, appeal of the assessee is allowed.

      Order pronounced in the Open Court on 19 t h July, 2019.

            Sd/-                                           sd/-
     (PRAMOD KUMAR)                             (K. NARASIMHA CHARY)
      VICE PRESIDENT                                 JUDICIAL MEMBER

      Dated: 19th July, 2019

      Copy forwarded to:

1.    Appellant
2.    Respondent
3.    CIT
4.    CIT(Appeals)
5.    DR: ITAT
                                                          ASSISTANT REGISTRAR
                                                                ITAT NEW DELHI

Draft dictated on                                  19.7.2019
Draft placed before author                         19.7.2019
Draft proposed & placed before the second member
Draft discussed/approved by Second Member.
Approved Draft comes to the Sr.PS/PS
Kept for pronouncement on
Date of uploading order on the website
File sent to the Bench Clerk
Date on which file goes to the AR
Date on which file goes to the Head Clerk.
Date of dispatch of Order.
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