INCOME TAX OFFICER Vs. AKHIL KAKKAR

JUDGEMENT

(1.) THIS is an appeal by the department against the order dated 03.07.2013 of ld. CIT(A) -XXIV, New Delhi.

(2.) DURING the course of hearing nobody was present on behalf of the assessee, we, therefore, proceeded ex parte qua the assessee and appeal is decided on merit after hearing the ld. DR.

(3.) BEING aggrieved the assessee carried the matter to the ld. CIT(A) who deleted the penalty by observing that his predecessor deleted the addition made by the AO in appeal No. 185/11 -12 vide order dated 20.03.2013. The reliance was placed on the following case laws: