Vrinda Sales P.Ltd, New Delhi V. ITO, Ward-26(4), New Delhi

ITA 5569/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4571 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SURBHI GOYAL
• Section: 143(3); 143(2)

Judgement Text

1 , . . , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH S.M.C, NEW DELHI , ! ! BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT $ / ITA NO.5569/DEL/2019 % & & / ASSESSMENT YEAR 2010-11 VRINDA SALES P. LTD., I-190, ASHOK VIHAR, PHASE-I, 1 ST FLOOR, DELHI-110052. PAN-AACCV1665M .......... '( /APPELLANT VS THE ITO, WARD-26(4), NEW DELHI. . )*'( / RESPONDENT '(+, / APPELLANT BY : MS. SURBHI GOYAL, CA )*'(+, / RESPONDENT BY : SH. PRADEEP SINGH GAUTAM, SR.DR +-. / DATE OF HEARING : 16.01.2020 /0 +-. / DATE OF PRONOUNCEMENT: 21.02.2020 1 / ORDER THE PRESENT APPEAL FILED BY ASSESSEE IS AGAINST ORD ER OF CIT(A)-9, NEW DELHI DATED 18.04.2019 RELATING TO ASSESSMENT YEAR 2010-11 AGAINST ORDER PASSED UNDER SECTION 143(3) R.W.S 147 OF THE INCOME -TAX ACT, 1961 (IN SHORT THE ACT). 2. THE LD.AR FOR THE ASSESSEE MOVED AN APPLICATION FOR ADJOURNMENT. HOWEVER, BECAUSE OF SMALLNESS OF THE ISSUE, THE ADJ OURNMENT MOVED BY THE LD.AR FOR THE ASSESSEE WAS REFUSED. 3. THE ISSUE RAISED IN THE PRESENT APPEAL IS AGAINS T THE LEVY OF PENALTY U/S 271(1)(B) OF THE ACT AT RS.30,000/-. THE REASO N FOR THE AFORESAID LEVY OF ITA NO.5569/DEL/2019 ASSESSMENT YEAR 2010-11 2 PENALTY WAS NON-COMPLIANCE TO THREE NOTICES ISSUED U/S 142(1)/143(2) OF THE ACT. THE PERUSAL OF THE DETAILS FILED IN THE ASSES SMENT ORDER REFLECT THAT THE FIRST DEFAULT WAS OF THE NOTICE DATED 10.07.2017 AN D THE SECOND DEFAULT WAS ON ACCOUNT OF NOTICES ISSUED U/S 143(2) AND 142(1), BOTH DATED 06.11.2017. THE SAID LEVY OF PENALTY HAS BEEN UPHELD BY THE CIT (A) AGAINST WHICH THE ASSESSEE IS IN APPEAL. IN THE TOTALITY OF THE FACT S AND CIRCUMSTANCES, THERE IS NO MERIT IN THE AFORESAID LEVY OF PENALTY U/S 271(1 )(B) OF THE ACT AT RS.30,000/-; THE SAME IS RESTRICTED TO RS.10,000/-. THUS, GROUNDS RAISED BY THE ASSESSEE ARE PARTLY ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST FEBRUARY, 2020. SD/- (SUSHMA CHOWLA) ! / VICE PRESIDENT / DATED : 21 ST FEBRUARY, 2020 * AMIT KUMAR * 1+)%-2343-5 COPY OF THE ORDER IS FORWARDED TO : 1. '( / THE APPELLANT 2. )*'( / THE RESPONDENT 3. 6- 7 8 / THE CIT(A) 4. 9 6- / THE PR. CIT 5. 6. 3:;)%-% < < / DR, ITAT, DELHI ;=&>5 GUARD FILE. 1 / BY ORDER, *3-)%- //TRUE COPY// ? @ABC , < ASSISTANT REGISTRAR, ITAT, DELHI