Pr. Commissioner Of Income Tax vs M/S Ajmer Vidyut Vitran Nigam Ltd
2021 Latest Caselaw 6215 Raj/2

      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

(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.

(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

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