Swiftrans International Pvt Ltd, New Delhi V. Addi. CIT Spl. Range-77, New Delhi

ITA 5229/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4216 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 06-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.YOGESH KUMAR US, JUDICIAL MEMBER ITA No.5229/Del/2019 Assessment Year: 2016-17 Swiftrans International Pvt. Ltd. C/o RRAT Tax India, D-28, South Extension, Part-I, New Delhi PAN No.DELS29070G Vs. Addl. CIT Special Range-77 New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Deepesh Garg, Advocate Respondent by Sh. R. S. Yadav. SR. DR. Date of hearing: 23/06/2022 Date of Pronouncement: 23/06/2022 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the assessee is preferred against the order of the CIT(A)-31, New Delhi dated 29.04.2019 for A.Y. 2016-17. 2 2. The grievance of the assessee read as under :- 3. At the very outset the Counsel for the assessee drew our attention to the decision of this Tribunal in ITA No.7674/Del/2019 dated 16.06.2022 for A.Y. 2014-15 and 3 pointed out that on the identical set of facts the penalty has been deleted by this Tribunal. 4. Per contra the DR could not bring any distinguishing decision in favour of the revenue. 5. We have carefully perused the orders of the authorities below. We find that the penalty order dated 15.01.2018 was a consolidated order for two assessment years i.e. A.Y.2014-15 and 2016-17. Since the underlying facts are identical in A.Y.2014-15 and 2016-17 the AO framed a common order levy of penalty u/s. 271C of the Act. 6. We find that this Tribunal in ITA No.7674/Del/2019 for A.Y. 2014-15 has deleted the impugned penalty. The relevant findings read as under :- 4 5 6 7 7. Respectfully following the findings of the coordinate Bench (supra) we direct the AO to delete the impugned penalty. The appeal filed by the assessee is allowed. 8. The order is pronounced in the open court on 23.06.2022. Sd/- Sd/- (YOGESH KUAMR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary Date:- .06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 8 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk 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