The Revenue raised a single question regarding the deletion of penalty. The court confirmed a separate order deleting quantum addition, holding the penalty question no longer survives. The income tax appeal was dismissed.
The appeal dismissing the order of the Principal Commissioner of Income Tax is dismissed.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Income Tax Appeal No. 42/2020
Principal Commissioner Of Income Tax, Ajmer.
----Appellant
Versus
M/s Ajmer Vidyut Vitran Nigam Limited, Vidyut Bhawan, Panchsheel Nagar, Pan-Aacca 8562 E
----Respondent
For Appellant(s) : Mr. Nikhil Simlote on behalf of Mr. R.B. Mathur For Respondent(s) : Mr. Gunjan Pathak with Mr. Aditya Bohra and Ms. Ishita Rawat
HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MS. JUSTICE REKHA BORANA
Order
17/11/2021
In this appeal the Revenue has raised only one question that of deleting the penalty against the respondent-assessee. By way of a separate order passed today the order of the Income Tax Appellate Tribunal deleting the quantum addition has been confirmed. In that view of the matter the question of imposing penalty no longer survives.
The appeal is dismissed.
(REKHA BORANA),J
(AKIL KURESHI),CJ
KAMLESH KUMAR/N.Gandhi/S-89
2 issues framed by the court
Whether the raising of a penalty question survives after the Tribunal deleted the quantum addition in a separate order.
Whether the Income Tax Appeal against the penalty order should be allowed or dismissed.
1 provisions across 1 enactments
Principal Commissioner Of Income Tax, Ajmer
M/s Ajmer Vidyut Vitran Nigam Limited
Akil Kureshi
Rekha Borana
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
