DCIT, Circle-12(2), New Delhi V. I-Process Services India Pvt. Ltd., New Delhi

ITA 5799/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1170 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 11-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.5799/DEL/2017 (ASSESSMENT YEAR 2009-10) DY. CIT, CIRCLE-12(2), NEW DELHI VS. M/S I - PROCESS SERVICE (INDIA) PVT. LTD., 3E/5, JHANDEWALAN EXTENSION, NEW DELHI-110 055 PAN AACCG 2681C (APPELLANT) (RESPONDENT) APPELLANT BY SH. APOORVA BHARDWAJ, SR. DR RESPONDENT BY SH. KVSR KRISHNA, CA DATE OF HEARING 06.07.2021 DATE OF PRONOUNCEMENT 06.07.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE DEPARTMENT A GAINST ORDER DATED 03.05.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-39, NEW DELHI {CIT(A)} FOR ASSESSMENT YEAR 2009-10 WHEREIN THE LD. FIRST APPELLATE AUTHORITY HAS DELETE D THE PENALTY OF RS.65,13,990/- IMPOSED U/S 271(1)(C) OF THE INCOME TAX ACT, 1961. 2 ITA NO.5799/DEL/2017 DCIT VS. I-PROCE SS SERVICES INDIA PVT. LTD. 2.0 AT THE OUTSET, THE LD. AUTHORIZED REPRESENTATI VE (AR) SUBMITTED THAT THIS TRIBUNAL HAS ALREADY DELETED TH E QUANTUM ADDITION MADE IN THE CAPTIONED ASSESSMENT YEAR VIDE ORDER DATED 21.04.2017 IN ITA NO.3015/DEL/2013 AND, THEREFORE, THE LD. CIT(A), AFTER DULY TAKING NOTE OF THE SAID ORDER OF THE TRI BUNAL, HAD RIGHTLY DELETED THE PENALTY IMPOSED BY THE ASSESSING OFFICE R. THE LD. AUTHORIZED REPRESENTATIVE DREW OUR ATTENTION TO A CO PY OF THE ORDER OF THE TRIBUNAL IN THE QUANTUM PROCEEDINGS TO BUTTR ESS HIS SUBMISSION. 3.0 THE LD. SR. DEPARTMENTAL REPRESENTATIVE (DR) F AIRLY ACCEPTED THAT THE CONTENTION OF THE LD. AUTHORIZED REPRESENTATIVE WAS CORRECT. 4.0 HAVING HEARD BOTH THE PARTIES AND AFTER HAVING GONE THROUGH THE RECORDS AS WELL AS THE ORDER OF THE TRI BUNAL IN ITA NO.3015/DEL/2013 VIDE ORDER DATED 21.04.2017, WE AG REE WITH THE CONTENTION OF THE LD. AUTHORIZED REPRESENTATIVE THA T SINCE THE QUANTUM ADDITION HAS BEEN DELETED BY THIS TRIBUNAL, THE PENALTY IMPOSED ON SUCH ADDITION DOES NOT SURVIVE. WE ALSO NOTE THAT THE LD. CIT(A) HAS, WHILE DELETING THE IMPUGNED PENALTY, DULY NOTED 3 ITA NO.5799/DEL/2017 DCIT VS. I-PROCE SS SERVICES INDIA PVT. LTD. THAT THE APPEAL IN THE QUANTUM PROCEEDINGS HAS BEEN ALLOWED BY THE ITAT AS ABOVE. ACCORDINGLY, IN VIEW OF THE QUANT UM ADDITION HAVING BEEN DELETED BY THIS TRIBUNAL, THE PENALTY I MPOSED U/S 271(1)(C) OF THE ACT DOES NOT SURVIVE. THEREFORE, W E FIND NO REASON TO INTERFERE WITH THE FINDING OF THE LD. CIT(A) IN THIS REGARD AND WE DISMISS THE GROUNDS RAISED BY THE DEPARTMENT. 5.0 IN THE FINAL RESULT, THE APPEAL OF THE DEP ARTMENT STANDS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VI RTUAL HEARING ON 6 TH JULY, 2021 SD/- SD/- (ANIL CHATURVEDI) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 06/07/2021 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI