DCIT Circle-18(2), New Delhi V. Noida Software Technology Park Ltd., New Delhi

ITA 2991/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9751 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

I.T.A. No. 2991/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.स ं ./I.T.A No. 2991/Del/2019 िनधाªरणवषª/Assessment Year: 2010-11 DCIT Circle : 18 (2), New Delhi. बनाम Vs. Noida Software Technology Park Ltd., Scindia Villa, Sarojini Nagar, Ring Road New Delhi – 110 023. PAN : AABCN0137F अपीलाथê / Appellant ÿÂयथê / Respondent िनधाªåरतीकìओरसे / Assessee by : None; राजÖवकìओरसे / Department by : Shri Shashi Bhushan Shukla, [CIT] – D.R.; स ु नवाईकìतारीख/ Date of hearing : 07/06/2022 उĤोषणाकìतारीख/Pronouncement on : 07/06/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal filed by the Revenue is against the order of the ld. Commissioner of Income Tax (Appeals)-6 [hereinafter referred to as CIT (Appeals)] New Delhi, dated 30.01.2019 in deleting penalty levied under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) for assessment year 2010-11. I.T.A. No. 2991/Del/2019 2 2. In spite of issue of notice none appeared on behalf of the assessee. This appeal is disposed of on hearing the ld. DR. 3. On hearing the ld. DR and perusing the order of the ld. CIT (Appeals) we observe that the Tribunal vide order dated 9.02.2018 has deleted the addition of Rs.9,19,93,625/- which was the basis for imposition of penalty. The ld. CIT (Appeals) in his order also observed that Hon’ble Delhi High Court in ITA. No. 1095/2018 dated 28.11.2018 in Pr. CIT Vs. Noida Software Technology Park Ltd. dismissed the appeal of the Department. The ld. CIT (Appeals) also observed that the assessment order on the basis of which the penalty was levied has been set aside by the ITAT to the Assessing Officer. The penalty cannot stand by itself and is liable to be cancelled. Before us the Revenue could not admit any change in position thereafter. Therefore, since the quantum addition stands set aside to the Assessing Officer the penalty has no legs to stand. Accordingly, we sustain the order of the ld. CIT (Appeals) and reject the grounds raised by the Revenue. 5. In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on : 07/06/2022. Sd/- Sd/- ( G. S. PANNU ) ( C. N. PRASAD ) PRESIDENT JUDICIAL MEMBER Dated : 07/06/2022. *MEHTA* Copy forwarded to : 1. Appellant; 2. Respondent; 3. CIT I.T.A. No. 2991/Del/2019 3 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 07.06.2022 Date on which the typed draft is placed before the dictating member 07.06.2022 Date on which the typed draft is placed before the other member 07.06.2022 Date on which the approved draft comes to the Sr. PS/ PS 07.06.2022 Date on which the fair order is placed before the dictating member for pronouncement 07.06.2022 Date on which the fair order comes back to the Sr. PS/ PS 07.06.2022 Date on which the final order is uploaded on the website of ITAT 07.06.2022 Date on which the file goes to the Bench Clerk 07.06.2022 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