Petition filed against penalty under section 271(1)(c) of the I.T. Act, 1961

Last updated: 07 June 2021

Court :
ITAT Delhi

Brief :
All the above appeals are directed against the different Orders of the Ld. CIT(A)-25, New Delhi, Dated 25.10.2017, for the A.Ys. 2006-2007 to 2011-2012 on quantum assessments and Orders Dated 26.10.2016 challenging the levy of penalty proceedings under section 271(1)(c) of the I,.T. Act, 1961 for the A.Ys. 2006-2007 to 2011-2012.

Citation :
ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES “A” : DELHI

BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI B.R.R KUMAR, ACCOUNTANT MEMBER

ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017
Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12
&
ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017
Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12

Late Shri Bhushan Lal
Sawhney, through his L.R /
Wife Smt. Sneh Lata
Sawhney, 6, Link Road,
Jangpura Extension,
New Delhi – 110 024.
PAN EJKPS1519F [AABFS5250R]
(Appellant)

[vs.

The DCIT,
Central Circle-7,
New Delhi.
(Respondent)

For Assessee :
Shri Rakesh Gupta, Advocate
And
Shri Somil Aggarwal, Advocate
For Revenue : Shri Satpal Gulati, CIT-DR

Date of Hearing : 05.04.2021
Date of Pronouncement : 01.06.2021

ORDER

PER BHAVNESH SAINI, J.M.

All the above appeals are directed against the different Orders of the Ld. CIT(A)-25, New Delhi, Dated 25.10.2017, for the A.Ys. 2006-2007 to 2011-2012 on quantum assessments and Orders Dated 26.10.2016 challenging the levy of penalty proceedings under section 271(1)(c) of the I,.T. Act, 1961 for the A.Ys. 2006-2007 to 2011-2012.

2. We have heard the Learned Representative of both the parties and perused the material available on record.

3. An application have been filed on behalf of the assessee intimating therein that assessee got expired on 02.12.2018 and Smt. Sneh Lata Sawhney, wife of the assessee, wants to implead as his legal heir in all he above appeals. The Death Certificate of the assessee along with Affidavit of the Legal Representative are placed on record. In view of the above, the assessee is substituted through Legal Representative Smt. Sneh Lata Sawhney. Before proceeding further, it would be relevant to dispose of the quantum appeals as under :

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