Fusion Conbuild Pvt. Ltd., Noida V. ACIT, CENTRAL CIRCLE- 27, New Delhi

ITA 6569/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0350 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ITA NO DEL; TRIBUNAL VIDE DATED ITA NO DEL
• Assessee Lawyers: TARUN KUMAR ADV B
• Section: 271(1)(c)

Judgement Text

1 ITA NOS. 6568 & 6569/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI O. P. KANT, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. NO. 6568/DEL/2017 (A.Y 2011-12) (THROUGH VIDEO CONFERENCING) DUXTON HILLS BUILDERS PVT. LTD. C/O. M/S RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-1 NEW DELHI AACCD3537A (APPELLANT) VS ACIT CENTRAL CIRCLE-27 NEW DELHI (RESPONDENT) I.T.A. NO. 6569/DEL/201 7 (A.Y 2011-12) FUSION CONBUILD PVT. LTD. C/O RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-1 NEW DELHI AABCF5804F (APPELLANT) VS ACIT CENTRAL CIRCLE-27 NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM IN BOTH THESE APPEALS, THE ISSUE IS RELATING TO PEN ALTY U/S 271(1)(C) OF THE ACT. DURING THE HEARING, THE LD. AR SUBMITTED THAT THE QUANTUM APPEALS RELATING TO THESE PENALTY APPEALS ARE DECIDED BY TH E TRIBUNAL VIDE ORDER DATED 05.02.2020 (ITA NO. 1396/DEL/2016 & ITA NO. 1394/DE L/2016 IN CASE OF FUSION CONBUILD (P) LTD. AND ITA NO. 1394/DEL/2016 & ITA NO. 639/DEL/2016 IN CASE OF DUXTON HILLS BUILDERS (P) LTD). IN THE QUANTUM APPEALS, THE TRIBUNAL APPELLANT BY SH. DEEPESH GARG, ADV & SH. TARUN KUMAR, ADV RESPONDENT BY SH. NIDHI SRIVASTAVA, CIT, DR DATE OF HEARING 15.03.2021 DATE OF PRONOUNCEMENT 15.03.2021 2 ITA NOS. 6568 & 6569/DEL/2017 HAS REMANDED BACK THE ISSUE TO THE FILE OF ASSESSIN G OFFICER. HENCE, THE LD. AR SUBMITTED THAT THESE APPEALS BECOME INFRUCTUOUS. T HE LD. DR CONFIRMED THE ORDER OF THE TRIBUNAL IN RESPECTIVE OF BOTH THE ASS ESSEES CASE DEALING QUANTUM ISSUE. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDER DATED 05.02.2020 PASSED BY THE TRIBUNAL IN QUANTUM APPEALS. SINCE, THE QUANTUM APPEALS AND THE ISSUE RAISED THEREIN ARE REMANDED BACK TO THE F ILE OF THE ASSESSING OFFICER, THE PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 19 61 BECOMES INFRUCTUOUS AT THIS JUNCTURE. HENCE BOTH THE APPEALS ARE DISMISSED . 3. IN RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 15 TH DAY OF MARCH, 2021 SD/- SD/- (O. P. KANT) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED : 15/03/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI