Can Ld. CIT(A) impose penalty when final assessment order has been framed by the AO?

Last updated: 11 August 2021
Quick Summary
The Delhi Income Tax Appellate Tribunal has ruled that the Commissioner of Income Tax (Appeals) [CIT(A)] cannot impose a penalty when the final assessment order has already been made by the Assessing Officer (AO). In this case, the CIT(A) had reduced a penalty, but the Tribunal found this action unsustainable. Consequently, the penalty levied was deleted, and the assessee's appeal was allowed.

Court :
ITAT Delhi

Brief :
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.

Citation :
ITA No.6310/Del./2017

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Poojitha Raam Vinay
Published in Income Tax
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