IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.667 of 2009 Date of decision: 20.9.2010 Commissioner of Income Tax. -----Appellant. Vs. Shri Satish Kumar Arora. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Ms. Urvashi Dhugga, Standing Counsel for the appellant. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order dated 1.4.2009 of the Income Tax Appellate Tribunal, Delhi in I.T.A. No.3579(Del)/2008 for the assessment year 2004-05 proposing to raise following substantial question of law:- “Whether, on the facts and in the circumstances of the case, the Ld. ITAT is justified in upholding the order of the CIT(A) deleting the penalty u/s 271(1)(c) of the Income Tax Act, 1961 on the grounds no basis was left for the levy of penalty as the addition had been deleted by the Tribunal in spite of the fact that appeal of the revenue on quantum against the order of the Ld. ITAT is pending with the Hon’ble High Court?” I.T.A. No.667 of 2009 By order passed today in I.T.A. No.633 of 2009 CIT v. Shri Satish Kumar, quantum appeal of the revenue has been dismissed. Appeal against setting aside of penalty does not survive. Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE September 20, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2