Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 9597 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 8 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
05-01-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2007-2008
Appeal Filed On
05-05-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.2833/DEL/2017 ASSESSMENT YEAR: 2007-08 DCIT (INTERNATIONAL TAXATION) CIRCLE 1 (2) (2), E-2 BLOCK, CIVIC CENTRE, DR. SHYAMA PRASAD, MUKHERJEE MARG, NEW DELHI-110002 VS DIGITE INC. C/O KIRTANE & PANDIT CHARTERED ACCOUNTANTS (TAX DIVISION) OFFICE NO. 1 & 2, FIRST FLOOR, LUNAWAT COURT, HOTEL SHIV SAGAR, PUNE MAHARASTRA-411004 PAN NO.AACCD7140F (APPELLANT) (RESPONDENT) APPELLANT BY SH. UMESH TAKYAR, SR. DR RESPONDENT BY SH. MEHUL SHAH, CA DATE OF HEARING: 05/01/2021 DATE OF PRONOUNCEMENT: 05/01/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE CIT(A)-42, NEW DELHI DATED 14.10.2016 PERTAININ G TO A.Y. 2007-08. 2 2. THE SOLITARY GRIEVANCE OF THE REVENUE IS THAT TH E CIT(A) ERRED IN DELETING THE PENALTY OF RS. 22.83 LACS LEVIED U/ S. 271 (1) (C) OF THE ACT. 3. THIS APPEAL BY THE REVENUE IS NOT MAINTAINABLE I N THE LIGHT OF THE CBDT CIRCULAR NO.17 OF 2019. THE APPEAL IS ACCORDINGLY DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S ACCORDINGLY DISMISSED. 5. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 05.01.2021. SD/- SD/- (SUCHITRA KAMBLE) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOU NTANT MEMBER *NEHA* DATE:- 05.01.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 3 DATE OF DICTATION 05. 01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05. 01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACE D BEFORE THE OTHER MEMBER 05. 01.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 05. 01.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 05. 01.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 05. 01.2021 DATE ON WHICH THE FINA L ORDER IS UPLOADED ON THE WEBSITE OF ITAT 05. 01.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 05. 01.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4
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