ITO, New Delhi v. M/s. Anila Mahajan, New Delhi

ITA 4869/DEL/2009 | 2001-2002
Pronouncement Date: 05-03-2010 | Result: Dismissed

Appeal Details

RSA Number 486920114 RSA 2009
Bench Delhi
Appeal Number ITA 4869/DEL/2009
Duration Of Justice 2 month(s) 6 day(s)
Appellant ITO, New Delhi
Respondent M/s. Anila Mahajan, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 05-03-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 05-03-2010
Date Of Final Hearing 25-02-2010
Next Hearing Date 25-02-2010
Assessment Year 2001-2002
Appeal Filed On 29-12-2009
Judgment Text
I.T.A. NO.4869/DEL/09 1/2 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A NEW DELHI) BEFORE AHRI R.P. TOLANI JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER I.T.A. NO. 4869/DEL/2009 ASSESSMENT YEAR : 2001-02 ITO MS. ANILA MAHAJAN WARD-4 (1) A-180 OKHLA INDL. AREA NEW DELHI. V. PHASE-I N. DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO.AANPM-9235-C APPELLANT BY : SHRI A.K. MONGA SR. DR. RESPONDENT BY : SHRI SALIL AGARWAL ADVOCATE. ORDER PER A.K. GARODIA AM: THIS IS REVENUE'S APPEAL DIRECTED AGAINST THE ORDER OF LD CIT(A)-VII NEW DELHI DATED 16.10.2009 FOR ASSESSMENT YEAR 2001-02. 2. THE ONLY GRIEVANCE OF THE REVENUE IS REGARDING D ELETION OF PENALTY OF RS.23 87 273/- IMPOSED BY THE ASSESSING OFFICER U/S 271 (1) ( C) OF THE INCOME TAX ACT 1961. 3. LD DR OF THE REVENUE SUPPORTED THE PENALTY ORDE R WHEREAS IT IS SUBMITTED BY LD COUNSEL OF THE ASSESSEE THAT IN QUANTUM APPEA L THE TRIBUNAL HAS DELETED THE ADDITION BY FOLLOWING ANOTHER TRIBUNAL DECISION RENDERED IN THE CASE OF JATIN MAHAJAN IN I.T.A. NO.2668/DEL/2007 DATED 8.5.2009 F OR THE SAME ASSESSMENT YEAR AND THAT ASSESSEE IS CO-ASSESSEE. SINCE THE Q UANTUM ADDITION HAS ALREADY BEEN DELETED BY THE TRIBUNAL THE PENALTY IMPOSED B Y THE ASSESSING OFFICER . I.T.A. NO.4869/DEL/09 2/2 CANNOT SURVIVE AND HENCE WE FIND NO REASON TO INTER FERE IN THE ORDER OF LD CIT(A). THE SAME IS CONFIRMED. 4. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 5TH MARCH 2010. SD/- SD/- (R.P. TOLANI) (A.K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 05.3.2010. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DELHI. TRUE COPY. BY ORDER (ITAT NEW DELHI).