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
Quick Summary
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

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