I.T.A. No. 193 of 2009 (1) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 193 of 2009 DATE OF DECISION: 23.7.2009 Commissioner of Income Tax, Rohtak ..........Appellant Versus M/s Giani Ram & Company, Liquor Contractor, ..........Respondent Meham (Rohtak) CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MRS. JUSTICE DAYA CHAUDHARY Present:- Mr. Aman Bansal, Advocate for the appellant. **** ADARSH KUMAR GOEL, J. (Oral) 1. The revenue has preferred this appeal under Section 260A of the Income Tax Act, 1961 (for short, “the Act”) against the order of Income Tax Appellate Tribunal, Delhi Bench, 'I', New Delhi dated 7.4.2008 passed in ITA No. 4445/Del/2005 for the assessment year 1995-96, proposing to raise following substantial question of law:- “Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was right in law in cancelling the penalty u/s 271(1)(c) imposed by the A.O., ignoring the facts of the case that Revenue's appeals against the quantum additions are pending before Hon'ble High Court?” 2. Learned counsel for the revenue states that the assessee succeeded in quantum matter, against which ITA No. 661 of 2008(CIT Vs. I.T.A. No. 193 of 2009 (2) M/s Giani Ram & Company) has been dismissed by this Court on 16.7.2009. 3. In view of above, this appeal is also dismissed. (ADARSH KUMAR GOEL) JUDGE July 23, 2009 (DAYA CHAUDHARY) pooja JUDGE Note:-Whether this case is to be referred to the Reporter .......Yes/No