ACIT,Circle-II, , Faridabad V. NHPC Ltd, Faridabad

ITA 5298/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1628 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 09-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAMITA. M. BISWAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, Delhi (DELHI BENCH ‘E’ : New DELHI) BEFORE Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER And SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 5298/Del./2019, A.Y. : 2013-14 ACIT, Circle-II, Faridabad. Vs M/s. NHPC Ltd. NHPC Complex , 4 th Floor, Finance Division, Sector-33, Faridabad PAN : AAACN0149C (APPELLANT) (RESPONDENT) PAN : AAACN0149C Revenue by : Sh. Ms. Pramita. M. Biswas, CIT DR Assessee by : Sh. Ashish Goel, CA Date of Hearing: 05.05.2022 Date of Pronouncement: 20.05.2022 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : At the outset, it was brought to our notice that the quantum addition in relation to which the instant penalty has been levied stands deleted by the order of the ITAT in ITA no. 5211/Del/2016 vide order dated 17.02.2021. Hence, the appeal of the revenue liable to be dismissed being infructuous. Order pronounced in open court on 20 th day of May, 2022. Sd/- Sd/- (ANUBHAV SHARMA) (Dr. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER *Binita* Dated : 20/05/2022 Copy forwarded to: ITA No.5298.Del.2019 NHPC, Faridabad 2 1.Appellant 2.Respondent 3.CIT 4.CIT(A), New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI. ITA No.5298.Del.2019 NHPC, Faridabad 3 Date of dictation 19/05/2022 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 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