DCIT (E), New Delhi V. M/s National Accreditation Board for Testing and Calibration Laboratories (NABL), New Delhi

ITA 2470/DEL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5880 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 03-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.2470/DEL/2016 ASSESSMENT YEAR : 2009-10 DCIT(E), CIRCLE-2(1), NEW DELHI. VS. NATIONAL ACCREDITATION BOARD FOR TESTING AND CALIBRATION LABORATORIES (NABL), 3 RD FLOOR, NISCAIR, 14, SATSANG VIHAR MARG, NEW DELHI. PAN: AAATN3528Q (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ARUN KUMAR YADAV, SR. DR DATE OF HEARING : 29.05.2018 DATE OF PRONOUNCEMENT : 30.05.2018 ORDER PER R.S. SYAL, VP: THIS APPEAL FILED BY THE REVENUE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 29.02.2016 DELETING PENALTY OF RS.76,57,1 08/- IMPOSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE INCOME-TAX A CT, 1961 IN RELATION TO THE ASSESSMENT YEAR 2009-10. ITA NO.2470/DEL/2016 2 2. WE HAVE HEARD THE LD. DR AND PERUSED THE REL EVANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSE E DESPITE NOTICE. IT IS OBSERVED THAT THE ASSESSEE FILED RETURN DECLARING N IL INCOME. THE ASSESSING OFFICER MADE CERTAIN ADDITIONS. PURSUANT TO THAT, PENALTY WAS IMPOSED U/S 271(1)(C) OF THE ACT. THE LD. CIT(A) DELETED THE P ENALTY BY OBSERVING THAT THE ADDITIONS, ON THE BASIS OF WHICH THE PENALTY WA S IMPOSED, HAVE BEEN DELETED BY THE TRIBUNAL. RELEVANT FINDING IS CONTA INED IN PARA 6 AND 7 OF THE IMPUGNED ORDER. IN VIEW OF THE FACT THAT THE FOUND ATION OF PENALTY, BEING THE ADDITIONS MADE IN THE ASSESSMENT ORDER, NO MORE SUR VIVE AND IT HAS NOT BEEN BROUGHT TO OUR NOTICE THAT THE SAID ORDER OF THE TR IBUNAL DELETING THE ADDITIONS HAS BEEN MODIFIED OR REVERSED IN ANY MANNER BY THE HON'BLE HIGH COURT, WE UPHOLD THE IMPUGNED ORDER IN DELETING THE PENALTY. 3. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH MAY, 2018. SD/- SD/- [BEENA A. PILLAI] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 30 TH MAY, 2018. ITA NO.2470/DEL/2016 3 DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.