Income Tax Appellate Tribunal - Delhi
Acit Central Circle-14, New Delhi vs Kartikeya Buildcon Pvt Ltd, New Delhi on 13 September, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'C': NEW DELHI
BEFORE,
SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
AND
SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER
ITA No.1435/Del/2020
(ASSESSMENT YEAR 2008-09)
ACIT Kartikeya Buildcon Pvt.
Central Circle-14 Ltd.
New Delhi Vs. Room No.266, 2 n d Floor
Jhandewalan Extn.
New Delhi-110 055
PAN-AACCK 6106C
(Appellant) (Respondent)
Appellant by Mr. Waseem Arshad, CIT-DR
Respondent by Ms. Monika Agarwal, Advocate
Date of Hearing 04/09/2023
Date of Pronouncement 13/09/2023
ORDER
PER YOGESH KUMAR U.S., JM:
This appeal by Revenue filed against the order of Learned Commissioner of Income Tax (Appeals)-26, New Delhi ["Ld. CIT(A)", for short], dated 30/01/2020 for Assessment Year 2008-09.
2. The Ld. Counsel for the assessee submitted that the Co-ordinate Bench of the Tribunal vide order dated 08.02.2023, allowed the quantum appeal filed by the assessee in ITA No.1164/Del/2018 for AY 2008-09 and placing the same on record submitted that in view of annulling the Page 1 of 3 ITA No.1435/Del/2020 ACIT vs. Kartikeya Buildcon Pvt. Ltd.
assessment order in the quantum appeal filed by the Revenue deserves to be dismissed, the said submission made by the Assessee's Representative has not been disputed by the Ld. Departmental Representative.
3. In view of the fact that the addition has been deleted by the Tribunal in ITA No.1164/Del/2018 for AY 2008-09 vide order dated 08.02.2023, the present Appeal filed by the Revenue challenging the deletion of the penalty by the CIT(A) is hereby dismissed.
4. In the result, the appeal filed by the assessee is allowed. Order pronounced in open Court on 13th September, 2023.
Sd/- Sd/-
(PRADIP KUMAR KEDIA) (YOGESH KUMAR U.S.)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 13/09/2023
Pk/R.N, Sr ps
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT, NEW DELHI
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ITA No.1435/Del/2020
ACIT vs. Kartikeya Buildcon Pvt. Ltd.
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