Income Tax Appellate Tribunal - Agra
Charan Singh Ice & Cold, Hathras vs Ito Ward-3(5), Hathras on 28 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
AGRA (SMC) BENCH: AGRA
BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER
I.T.A No. 375/Agra/2018
(ASSESSMENT YEAR-2009-10)
M/s Charan Singh Ice & Cold Vs.. ITO, Ward-3(5),
Storage (P) Ltd., Gambhir Patti, Hathras.
Bisana, Agra Road, Hathras.
PAN No.AACCC4321M
(Assessee) (Revenue)
I.T.A No. 377/Agra/2018
(ASSESSMENT YEAR-2010-11)
M/s Deepraj Hospital (P) Ltd., C/o Vs.. ITO, Ward-3(5),
Rajesh Gautam, Shyam Press, Hathras.
Aligarh Road, Hathras.
PAN No.AADCD2093G
(Assessee) (Revenue)
Assessee by Shri Pankaj Gargh, AR.
Revenue by Shri Waseem Arshad, Sr.DR.
Date of Hearing 27.09.2018
Date of Pronouncement 28.09.2018
ORDER
I.T.A No. 375/Agra/2018
These are assessees' appeals filed by two assessees for assessment years 2009-10 and 2010-11, respectively, against confirmation of concealment penalty.
I.T.A Nos. 375 &377/Agra/2018 2
2. At the outset, the ld. Counsel for the assessee has placed on record Tribunal order dated 01.06.2018 in both these cases, where the quantum appeals concerning the penalties under consideration have been decided and the additions have been deleted. The respective reassessment proceedings have been quashed.
3. In view of the fact that the very quantum orders giving rise to both the penalties in question are no-longer inexistence as a result of the aforesaid Tribunal order dated 01.06.2018, the penalties also do not survive any-longer. Accordingly, both the penalties are deleted.
4. In the result, both the appeals are allowed. Order pronounced in the open court on 28/09/2018.
Sd/-
(A.D. JAIN) JUDICIAL MEMBER *AKV* Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT ASSISTANT REGISTRAR