M/s Complete New & Entertainment Broadcasting Pvt. Ltd., New Delhi V. ACIT, New Delhi

ITA 2655/DEL/2017

AI Insights

This case involves an appeal by M/s. Complete News & Entertainment Broadcasting Pvt. Ltd against the order of the ld CIT(A)-30, New Delhi dated 23.02.2017 for the Assessment Year 2007-08. The appeal was heard by the ITAT Delhi Bench 'C' on 26/07/2023. Neither the assessee nor any representative appeared for the hearing. However, the Tribunal noted previous orders related to the same Assessment Year which had restored the quantum matter to the CIT(A) for a speaking order after giving the assessee a reasonable opportunity of being heard. Consequently, the ITAT decided to restore the penalty matter to the CIT(A) to be adjudicated in line with the outcome of the quantum appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131185 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 25-07-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 30-04-2017
• Other Referred Cases: ITA No. 4731/Del/2013, ITA No. 4577/Del/2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Shri Pradip Kumar Kedia, Accountant Member ITA No. 2655/Del/2017 (Assessment Year: 2007-08) M/s. Complete News & Entertainment Broadcasting Pvt. Ltd, 527B, 5 th Floor, HBN Office, D- Mall, Distt. Centre, New Delhi Vs. DCIT, Central Circle-29, New Delhi (Appellant) (Respondent) PAN: AACCC8813G Assessee by : None Revenue by: Mr. Waseem Arshad, CIT DR Date of Hearing 26/07/2023 Date of pronouncement 26/07/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld CIT(A)-30, New Delhi dated 23.02.2017 for AY 2007-08. 2. When the appeal was called for hearing neither the assessee nor any authorized representative or any adjournment application has been filed. However, on perusal of the order of the Tribunal dated 19.08.2015 in ITA No. 4731/Del/2013 and departmental appeal in ITA No. 4577/Del/2013 both for AY 2007-08, we note that the Tribunal has restored the quantum matter to the file of the ld CIT(A) with a direction to pass an speaking order in accordance with the law after giving the assessee a reasonable opportunity of being heard. 3. In view of the above factual position of quantum appeal, we deem it proper to restore the penalty matter to the file of the ld ITA No. 2655/Del/2017 M/s. Complete News & Entertainment Broadcasting Pvt. Ltd Page | 2 CIT(A) for adjudication as per outcome quantum first appellate order as per direction of the Tribunal. Therefore, present penalty appeal of assessee is also restored to the file of the ld CIT(A) with a direction that the penalty first appeal of assessee be re-adjudicate as per outcome of first appellate order in the second round of proceeding as per direction by ITAT after allowing due opportunity to the assessee without being influenced with the earlier impugned first appellate order. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26/07/2023. -Sd/- -Sd/- (Pradip Kumar Kedia) (C. M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26/07/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi