Manoj Kumar, assessee has been allowed with the appeal as the penalty imposed was not sustainable in the eyes of law and deleted.

Last updated: 13 January 2021

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The Income Tax Appellate Tribunal has allowed the appeal filed by Manoj Kumar, quashing the penalty imposed. The penalty was deemed unsustainable in law because the original assessment order, upon which the penalty was based, had already been annulled by the Tribunal. Consequently, the penalty has been deleted.

Court :
ITAT New Delhi

Brief :
This appeal filed by the Assessee is directed against the impugned order dated 16.4.2019 passed by the Ld. Commissioner of Income Tax (Appeals)-20, New Delhi , pertaining to assessment year 2010-11.

Citation :
ITA NO. 5731/DEL/2019

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A”, NEW DELHI
(THROUGH VIDEO CONFERENCE)
BEFORE HON’BLE JUSTICE P.P. BHATT, PRESIDENT
AND
SHRI G.S. PANNU, HON’BLE VICE PRESIDENT

ITA NO. 5731/DEL/2019
A.Y. : 2010-11

MANOJ KUMAR
C/O TUSHAR GARG & ASSOCIATES
(CA),
A-5/240, FF, PASCHIM VIHAR,
NEW DELHI – 110 063
(PAN: AGQPK1786P)
(APPELLANT)

Vs.

ACIT, CIRCLE 62(1),
NEW DELHI
(RESPONDENT)

Assessee by : Sh. J.S. Kochar, CA
Department by : Sh. M. Barnwal, Sr. DR.

ORDER

PER JUSTICE P.P. BHATT:

This appeal filed by the Assessee is directed against the impugned order dated 16.4.2019 passed by the Ld. Commissioner of Income Tax (Appeals)-20, New Delhi , pertaining to assessment year 2010-11.

2. At the time of hearing, Ld. Authorised Representative of the Assessee, Sh. J.S. Kochar, CA stated that the assessment order on which the penalty has been imposed has already been quashed by the ITAT, ‘C’ Bench, New Delhi vide its order dated 24.02.2020 passed in ITA No. 1627/DEL/2016 (AY 2010-11) in assessee’s quantum appeal. For the sake of convenience, he filed the copyof the aforesaid Tribunal’s order dated 24.02.2020. Therefore, he requested that since the assessment has already been quashed by the Tribunal vide its aforesaid order dated 24.2.2020, hence, the penalty in dispute is not sustainable in the eyes of law and may be deleted accordingly.

3. On the other hand, Ld. Sr. DR has not raised any objection on the request of the Ld. A.R. for the assessee.

To know more in details find the attachment file

FAQ :

Manoj Kumar's appeal was allowed, and the penalty imposed on him was deleted by the Income Tax Appellate Tribunal.

The penalty was deleted because the assessment order on which it was based had already been quashed by the Tribunal, making the penalty unsustainable in law.

This judgement relates to the assessment year 2010-11.

The assessee, Manoj Kumar, was represented by Sh. J.S. Kochar, CA.