Surender Kumar Yadav, Mahendergarh V. ITO, Narnaul

ITA 3274/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6864 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 3
• Next Hearing Date: 05-10-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 02-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VARSHA BHATTACHARYA

Judgement Text

1 BEFORE THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 205 2 /DEL/201 3 AY: 200 2 - 03 DY.CIT, CIRCLE 13(1) VS. NOKIA INDIA P.LTD. ROOM NO.406, C.R.BLDG. 1 & 2, TOWER A, SP INFOCITY I.P.ESTATE INDUSTRIAL PLOT NO.243, UDYOG VIHAR NEW DELHI GURGAON PAN: AAACN 2170 R (APPELLANT) (RESPONDENT) APPELLANT BY : MS. VARSHA BHATTACHARYA, ADV. RESPONDENT BY : SH. RAJESH KUMAR , SR.D.R. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER DATED 29.01.2013 PASSED BY LD.CIT(A) - XX, NEW DELHI FOR ASSESSMENT YEAR (A.Y.) 200 2 - 03 , WHEREIN THE FIRST APPELLATE AUTHORITY HAD DELETED THE PENALTY LEVIED BY THE ASSESSING OFFICER (A.O.) ON THE ASSESSEE U/S 271(1)(C ) OF THE INCOME TAX ACT, 1961 (THE ACT). 2. AFTER H EARING RIVAL CONTENTIONS WE FIND THAT THE DELHI I BENCH OF THE TRIBUNAL IN ITA NO. 242/DEL/2010 FOR ASSESSMENT YEAR 2002 - 03 AND C.O.NO.77/DEL/2010 AND ITA 178/DEL/2010 FOR ASSESSMENT YEAR 2002 - 03 HAD RESORTED THE ENTIRE MATTER TO THE FILE OF THE A.O. FOR DENOVO ADJUDICATION VIDE ORDER DT. 31 ST OCTOBER, 20 14. 3. IN VIEW OF THE ABOVE WE SEE NO REASON TO INTERFERE IN THIS ORDER OF THE LD.CIT(A) FOR THE REASON THAT THE PENALTY IN QUESTION CANNOT SURVIVE, WHEN 2 THE QUANTUM ASSESSMENT ITSELF HAS BEEN RESTORE D TO THE A.O. BY THE TRIBUNAL. HENCE WE DISMISS THIS APPEAL BY THE REVENUE FOR REASONS OTHER THAN THOSE GIVEN BY THE LD.CIT(A) IN THE IMPUGNED ORDER. 4. IN THE RESULT REVENUE S APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 5 T H JANUARY, 2017. S D / - S D / - (BEENA A PILLAI ) J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 2 5 T H JANUARY, 2017 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR