M/s. G4S Secure Solutions (India) Pvt. Ltd., Gurgaon V. DCIT, New Delhi

ITA 2358/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6627 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 21-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI D BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND S HRI KULDIP SINGH , JUDICIAL MEMBER ITA NO. 2358 /DEL/201 5 [A.Y 20 07 - 08 ] M/S G4S SECURE SOLUTIONS [I] P. LTD. VS. THE D.C. I . T [FORMERLY KNOW N AS G4S SECURITY SERVICES CIRCLE 10 (1) [ I ] P. LTD., TOWER A, 5 TH FLOOR NEW DELHI UNITECH CYBER PART, SECTOR 39, GURGAON, HARYANA PAN : AA ACG 1625 Q [APPELLANT] [RESPONDENT] DATE OF HEARING : 1 8 . 0 7 .201 8 DATE OF PRONOUNCEMENT : 1 9 .0 7 .2018 ASSESSEE BY : SHRI ABHINAV VIJH, CA REVENUE BY : S HRI AMIT JAIN , SR. DR ORDER PER N.K. BILLAIYA , ACCOUNTANT MEMBER, T HIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 15 , NEW DELHI DATED 1 6 . 0 2 .201 5 PERTAINING TO A.Y 20 07 - 08 . 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE FIRST APPELLATE AUTHORITY ERRED IN CONFIRMING THE LEVY OF PENALTY OF RS. 2.27 CRORES U/S 271(1)(C) OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT']. 3. AT THE VERY OUTSET, THE LD. AR STATED THAT IN THE QUANTUM APPEAL, THE TRIBUNAL SET ASIDE THE IMPUGNED ISSUES TO THE FILE OF THE CIT(A) /TPO FOR FRESH ADJUDICATION. 4 . T HE LD. DR FAIRLY CONCEDED TO THIS. 5 . WE HAVE GIVEN THOUGHTFUL CONSIDERATION TO THE OR DERS OF THE AUTHORITIES BELOW. PENALTY HAS BEEN LEVIED ON ACCOUNT OF THE ARMS LENG T H PRICE AND ADDI TI ON ON ACCOUNT OF ROYALTY. WE FIND THAT THE TRIBUNAL IN ITA NO. 15 4 0/DEL/2012 & 1647/DEL/2012 HAS RESTORED THE ISSUES TO THE FILE OF THE CIT(A)/TPO FOR FR ESH ADJUDICATION AS PER THE DIRECTIONS GIVEN BY THE TRIBUNAL. SINCE THE QUANTUM ADDITIONS HAVE BEEN RESTORED TO THE FILE OF THE LOWER AUTHORITIES, WE DEEM IT FIT TO RESTORE THE PENALTY ISSUE TO THE FILE OF THE AO. THE AO IS DIRECTED TO DECIDE THE ISSUE O F LEVY OF PENALTY AFRESH AFTER THE ADJUDICATION OF 3 QUANTUM ADDITIONS AND AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO. 2358 /DEL/201 5 IS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 1 9 .0 7 .2018. SD/ - SD/ - [ KULDIP SINGH] [ N.K. BILLAIYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 9 T H JU LY , 2018 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER