Prime Infoways Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1811/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4751 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 30-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVIKANT GUPTA
• Assessee Lawyers: H K BATRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO. 1811/DEL/2015 AY: 2009 - 10 PRIME INFOWAYS PVT.LTD. B - 33, SHIVALIK MALVIA NAGAR NEW DELHI 110 017 PAN: AADCP5889N VS . DCIT, CENTRAL CIRCLE 17 NEW DELHI (APPELLANT) (RESPONDENT) DEPARTMENT BY : SH. RAVI KANT GUPTA, SR. D.R. ASSESSEE BY : SH. H .K. BATRA, C.A. DATE OF HEARING : 0 8 .08.2018 DATE OF PRONOUNCEMENT : 10 .08. 2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER PRESENT APPEAL IS FILED BY ASSESSEE FOR A.Y. 2009 - 10 AGAINST ORDER DATED 05.01.2015 OF LD.CIT(A) - XXVI, NEW DELHI. 2. AT THE OUTSET, LD.A.R. SUBMITTED THAT THIS TRIBUNAL IN ITA NO.2466/DEL/2013 VIDE ORDER DATED 13 TH JUNE, 2016 PASSED FOR A.Y. 2009 - 10, HAS DELETED THE ADDITION BASED ON WHICH PENALTY HAS BEEN LEVIED. FURTHER, HON BLE DELHI HIGH COURT IN ITA 803/2016 VIDE ORDER DATED 06 TH JANUARY, 2017 HAS UPHELD THE ORDER OF THIS TRIBUNAL DATED 13.6.2016. 3. LD.SR.D.R. THOUGH SUPPORTED THE ORDER OF AUTHORITIES BELOW, COULD NOT CONTROVERT THE ORDERS PASSED BY THIS TRIBUNAL AS WELL AS BY HON B LE HIGH ITA 1811/DEL/2015 A.Y.:2009 - 10 M/S PRIME INFOWAYS PVT.LTD. VS. DCIT, CC - 17, N.DEL. 2 COURT IN ASSESSEE S OWN CASE FOR THE A.Y. UNDER CONSIDERATION IN QUANTUM ADDITION. 4 . IN VIEW OF THE ABOVE, PENALTY LEVIED IN THE PRESENT APPEAL CANNOT BE SUSTAINED. ACCORDINGLY GROUNDS RAISED BY ASSESSEE STANDS ALLOWED. 5 . IN THE RESULT, APPE AL FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 0 T H AUGUST, 2018. S D / - S D / - (R.S.SYAL) (BEENA A PILLAI) VICE PRESIDENT JUDICIAL MEMBER DATED: 1 0 T H AUGUST, 2018 *MANGA COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA 1811/DEL/2015 A.Y.:2009 - 10 M/S PRIME INFOWAYS PVT.LTD. VS. DCIT, CC - 17, N.DEL. 3 S.NO. DETAILS DATE 1. DRAFT DICTATED ON 10.08.18 2. DRAFT PLACED BEFORE AUTHOR 10.08.18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5. APPROVED DRAFT COMES TO THE SR. PS/PS 6. KEPT FOR PRONOUNCEMENT 7. ORDER UPLOADED ON 8. FILE SENT TO BENCH CLERK 9. DATE ON WHICH THE FILE GOES TO HEAD CLERK 10. DATE ON WHICH FILE GOES TO A.R. 11. DATE OF DISPATCH OF ORDER