Appellant Seema Anand, New Delhi (hereinafter referred to as 'the assessee'), by filing the present appeal sought to set aside the impugned order dated 16.08.2017 passed by the Commissioner of Income-tax (Appeals)-17, New Delhi.
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH ‘G’ : NEW DELHI)
(THROUGH VIDEO CONFERENCE)
BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER
SHRI KULDIP SINGH, JUDICIAL MEMBER
ASSESSMENT YEAR : 13-14
9-66, Ground Floor,
ASSESSEE BY : None
REVENUE BY : Shri Prakash Dubey, Sr. DR
Date of Hearing : 08.07.2021
Date of Order : 27.07.2021
O R D E R
1. Return of income filed by the assessee for A.Y. 2013-14 was subjected to scrutiny and consequently notice u/s 143(2) was issued for 12.09.2014 and 07.08.2015 but none appeared on behalf of the assessee but subsequently representative of the assessee filed some details and continued to appear on numerous dates fixed by the Assessing Officer but again failed to attend the proceedings on four occasions.
2. Assessee carried the matter before Ld. CIT(A) by way of filing the appeal who has accepted the appeal by reducing the penalty of Rs. 40,000/- from 80,000/-. Feeling aggrieved with order passed by the Ld. CIT(A), assessee has come up before the Tribunal by way of filing the present appeal.
3. We have heard the ld. Departmental Representative for the revenue to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case.
4. In view of what has been discussed above impugned order passed by ld. CIT(A) is not sustainable, hence set aside and penaltylevied / confirmed stands deleted. Consequently, appeal filed by the assessee is allowed.
Order pronounced in open court on this 27TH day of July, 2021.
Please find attached the enclosed file for the full judgement