Addl. CIT, New Delhi V. M/s. Air Line Allied Services Ltd., New Delhi

ITA 1889/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1519 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 30-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Section: 271(1)(c); 201

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO S . 1889 & 1890 /DEL/201 7 ASSESSMENT YEAR S : 20 0 8 - 09 & 2010 - 11 ADDL.CIT, SPECIAL RANGE - 1, 1 ST FLOOR , CR BUILDING, NEW DELHI . VS AIR LINE ALLIED SERVICES LTD., 1 ST FLOOR, DOMESTIC TERMINAL, ARRIVAL HALL, IGI PALAM AIRPORT, NEW DELHI. PAN: AAACA1517B (APP ELL A NT ) (RESPONDENT) A SSESSEE BY : NONE RE VENUE BY : SHRI S.S. RAN A, CIT, DR DATE OF HEARING : 09 . 1 2 . 201 9 DATE OF PRONOUNCEMENT : 11 . 1 2 . 201 9 ORDER PER R. K. PANDA, AM : TH E ABOVE TWO APPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDER S DATED 06.01.2017 OF THE CIT(A) - 2 2 , NEW DELH I RELATING TO ASSESSMENT YEAR S 20 0 8 - 09 & 2010 - 11, RESPECTIVELY. 2. FOR THE SAKE OF CONVENIENCE, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. ITA NO S . 1889 & 1890 /DEL/201 7 2 3. DELETION OF PENALTY BY THE LD.CIT(A) OF RS.104,26,49,028/ - LEVIED BY THE ASSESSIN G OFFICER U/S 271(1)(C) OF THE IT ACT FOR ASSESSMENT YEAR 2008 - 09 AND RS.71,47,00,170/ - FOR ASSESSMENT YEAR 2010 - 11 IS THE ONLY ISSUE RAISED BY THE REVENUE IN THE GROUNDS OF APPEAL. 4. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE LD. DR FILED A COPY OF THE ORDER OF THE TRIBUNAL IN ASSESSEE S OWN CASE IN ITA S NO. 2476 & 2477/DEL/2014, ORDER DATED 10.11.2017 FOR ASSESSMENT YEARS 2008 - 09 AND 2010 - 11 AND SUBMITTED THAT VARIOUS ADDITIONS MADE BY THE ASSESSING OFFICER WHICH WERE SUSTAINED BY THE CIT(A) WERE DELETED BY THE TRIBUNAL AND, THEREFORE, THE BENCH MAY TAKE A VIEW AS IT DEEMS PROPER. 5 . WE HAVE CONSIDERED THE ARGUMENTS ADVANCED BY THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND PENALTIES FOR BOTH ASSESSMENT YEARS IN THE INSTAN T CASE WERE LEVIED BY THE ASSESSING OFFICER ON ACCOUNT OF ADDITION MADE U/S 41(1) OF THE IT ACT. HOWEVER, WE FIND THE TRIBUNAL IN ASSESSEE S OWN CASE VIDE ITAS NO.2476 & 2477/DEL/2014, ORDER DATED 10.11.2017 HAS DELETED THE ADDITIONS MADE BY THE ASSESSING OFFICER AND SUSTAINED BY THE CIT(A) AND THE APPEALS FILED BY THE ASSESSEE FOR BOTH THE ASSESSMENT YEARS HAVE BEEN ALLOWED. SINCE THE ADDITIONS WHICH ARE THE BASIS FOR LEVYING THE PENALTY HAVE BEEN DELETED, THEREFORE, THE PENALTY DOES NOT SURVIVE. THEREF ORE, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE CIT(A) IN DELETING THE PENALTY SO LEVIED BY THE ASSESSING OFFICER. THE GROUNDS RAISED BY THE REVENUE ARE ACCORDINGLY DISMISSED. ITA NO S . 1889 & 1890 /DEL/201 7 3 6 . IN THE RESULT, THE APPEAL S FILED BY THE REVENUE ARE DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 11 . 12 .201 9 . SD/ - SD/ - ( K . NARASIMHA CHARY ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11 TH DECEMBER, 201 9 DK COPY FOR WARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI