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TMI Blog2015 (10) TMI 2641X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 271 (1) (c) of the Act. In the result, there are no merits in the departmental appeals, the same are accordingly, dismissed. - Decided in favour of assessee - ITA No. 696/CHD/2014 , ITA No. 654/CHD/2014 , ITA No. 115/CHD/2014 - - - Dated:- 16-10-2015 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND Ms. RANO JAIN, ACCOUNTANT MEMBER Appellant by : Shri S.K.Mittal Respondent by : Shri Sudhir Sehgal for Shri Tej Mohan Singh O R D E R PER BHAVNESH SAINI,JM All the appeals by revenue are directed against different orders of ld. CIT(Appeals) Chandigarh dated 15.05.2014 for assessment year 2007-08, dated 04.04.2014 for assessment year 2007-08 and dated 05.11.2013 for assessment year 2008-09, challenging the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue is in appeal before the Tribunal. The ld. counsel for the assessee submitted that Hon'ble Punjab Haryana High Court in the cases of all these assessees have deleted the additions on quantum by following the judgement in identical case of Shri C.S.Atwal V CIT. copies of the judgements of the High Court in the cases of all the three assessees and in the case of Shri C.S.Atwal V CIT are placed on record. The ld. counsel for the assessee also submitted that identical issue was considered by ITAT Chandigarh Bench in the case of ITO V Shri Balwinder Singh Dhillon in ITA 1140/2014 for assessment year 2008-09 and vide order dated 03.08.2015, the departmental appeal on penalty has been dismissed. The findings of the Tribunal in para 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partmental appeal fails and is dismissed. 5. The ld. DR, however, relied upon order of the Assessing Officer and stated that additions have been deleted by the Hon'ble High Court. 6. On consideration of the submissions of parties, we are of the view the issue is covered in favour of the assessee by order of ITAT Chandigarh Bench in the case of Shri Balwinder Singh Dhillon in which, on identical facts penalty has been cancelled and the departmental appeal has been dismissed. Further, when Hon'ble High Court has deleted the addition in the cases of assessees by following decision in the case of Shri C.S. Atwal V CIT (supra), therefore, nothing survives in favour of the revenue to levy the penalty under section 271 (1) (c) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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