HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Income Tax Appeal No. 151/2019
Principal Commissioner Of Income Tax, Ajmer
----Appellant
Versus
M/s Ajmer Vidyut Vitran Nigam Ltd., Vidyut Bhawan, Panchsheel
Nagar, Makarwali Road, Ajmer Pan Aacca8562 E
----Respondent
D.B. Income Tax Appeal No. 152/2019 Pr. Commissioner Of Income Tax, Ajmer (Rajasthan)
----Appellant Versus M/s Ajmer Vidyut Vitran Nigam Ltd., Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer Pan Aacca8562 E
----Respondent D.B. Income Tax Appeal No. 153/2019 Principal Commissioner Of Income Tax, Ajmer
----Appellant Versus M/s Ajmer Vidyut Vitran Nigam Limited, Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer Pan Aacca8562 E
----Respondent D.B. Income Tax Appeal No. 154/2019 Pr. Commissioner Of Income Tax, Ajmer (Rajasthan)
----Appellant Versus M/s Ajmer Vidyut Vitran Nigam Ltd., Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer Pan Aacca8562 E
----Respondent D.B. Income Tax Appeal No. 155/2019 Pr. Commissioner Of Income Tax, Ajmer (Rajasthan)
----Appellant Versus M/s Ajmer Vidyut Vitran Nigam Ltd., Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer Pan Aacca8562 E (Downloaded on 12/11/2021 at 09:07:24 PM) (2 of 3) [ITA-151/2019]
----Respondent D.B. Income Tax Appeal No. 156/2019 Principal Commissioner Of Income Tax, Ajmer
----Appellant Versus M/s Ajmer Vidyut Vitran Nigam Ltd., Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer Pan Aacca8562 E
----Respondent D.B. Income Tax Appeal No. 157/2019 Pr. Commissioner Of Income Tax, Ajmer (Rajasthan)
----Appellant Versus M/s Ajmer Vidyut Vitran Nigam Limited, Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer Pan Aacca8562 E
----Respondent For Appellant(s) : Mr. Nikhil Simlote and Mr. Salim Khan for Mr. R.B. Mathur For Respondent(s) :
HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE KUMARI JUSTICE REKHA BORANA Order 08/11/2021 This group of appeals arises out of common issue namely that of deleting the penalty as has been done by the Income Tax Tribunal by the impugned judgments.
The revenue has filed these appeals raising a question whether Tribunal was justified in deleting the penalty imposed by the Assessing Officer.
The perusal of the judgment of the Tribunal would show that the penalty was deleted on the ground that quantum additions were deleted by the Tribunal and upheld by the High Court.
(Downloaded on 12/11/2021 at 09:07:24 PM)(3 of 3) [ITA-151/2019] In that view of the position, the question of penalty would not survive. In particular, we may notice the following portion of the judgment of the Tribunal:-
"Thus it is clear that this issue is finally settled and decided in favour of the assessee by the Hon'ble High Court in assessee's own case. Accordingly, in view of the fact that the addition itself was deleted by the Tribunal and then by the Hon'ble Jurisdictional High Court, then the penalty levied in respect of such disallowance is not sustainable. Accordingly, the penalty levied under Section 271 (1) (c) against the disallowance of prior period expenditure is deleted.
In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed."
In the result, no question of law arises.
All the appeals are dismissed.
(REKHA BORANA),J (AKIL KURESHI),CJ AKG/BRIJ MOHAN GANDHI /32-38 (Downloaded on 12/11/2021 at 09:07:24 PM) Powered by TCPDF (www.tcpdf.org)