Deputy Commissioner of Income-tax, V. Tetra Pak India Private Ltd., Pune

ITA 1344/PUN/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8432 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-05-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 12-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NANDITA KANCHAN
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 1344 /P U N/201 5 / ASSESSMENT YEAR : 20 07 - 08 THE DY. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE - 2, PUNE . / APPELLANT VS. TETRA PAK INDIA PRIVATE LIMITED, PLOT NO.B/53, MIDC CHAKAN, PHASE - 2, VILLAGE : VASULI, TALUKA : KHED, PUNE 410501 . / RESPONDENT PAN: AAACT3467B / APPELLANT BY : MRS. NANDITA KANCHAN / RESPONDENT BY : SHRI NIKHIL PATHAK / DATE OF HEARING : 15 . 0 7 .2 01 9 / DATE OF PRONOUNCEMENT: 17 . 0 7 .201 9 / ORDER PER SUSHMA CHOWLA, J M : THE APPEAL FILED BY REVENUE IS AGAINST ORDER OF CIT (A) - 1 3 , PUNE , DATED 28 . 0 7 .201 5 RELATING TO ASSESSMENT YEAR 20 07 - 08 AGAINST DELETION OF PENALTY LEVIED U NDER SECTION 271 C OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE PRESENT APPEAL IS AGAINST LEVY OF PENALTY UNDER SECTION 271C OF THE ACT. THE SAID PENALTY IS LEVIABLE IN CASE OF DEFAULT UNDER SECTION 201(1A) OF THE ACT. ITA NO. 1344 /P U N/20 1 5 TETRA PAK INDIA PVT. LTD. 2 3. THE LEARNED AUTHORIZE D REPRESENTATIVE FOR THE ASSESSEE AT THE OUTSET POINTED OUT THAT THE ORDER PASSED UNDER SECTION 201(1) & 201(1A) OF THE ACT HAS BEEN HELD TO BE BARRED BY LIMITATION AND AS SUCH, THERE IS NO DEMAND OUTSTANDING UNDER SECTION 201(1) & 201(1A) OF THE ACT . IN SUCH SCENARIO, WHERE THE BASIS FOR LEVY OF PENALTY UNDER SECTION 271C OF THE ACT HAS BEEN HELD TO BE NIL, THEN THERE IS NO MERIT IN THE LEVY OF AFORESAID PENALTY. ACCORDINGLY, WE HOLD SO. 4 . IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRO NOUNCED ON THIS 17 TH DAY OF JU LY , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 17 TH JULY , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 1 3 , PUNE ; 4. THE CIT (IT/TP) , PUNE ; 5. 6. , , / DR B , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE