Delhi Public School Ghaziabad Society, New Delhi V. DCIT, Exemption Circle, Ghaziabad

ITA 7527/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0422 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 28-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH
• Assessee Lawyers: ANOOP SHARAM
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY-A: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEM BER I.T.A NO.7527/DEL/2018 (ASSESSMENT YEAR -2010-11) M/S. DELHI PUBLIC SCHOOL GHAZIABAD SOCIETY, 315/374, 1 ST FLOOR, WESTEND MARG, NEAR ITDC DELHI HAAT, NEW DELHI. PAN:AAAAD 9571A VS. DY. CIT, EXEMPTION CIRCLE, GHAZIABAD, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. ANOOP SHARAM, CA RESPONDENT BY SH. JAGDISH SINGH, SR. DR DATE OF HEARING 18.12.2020 DATE OF PRONOUNCEMENT 18.12.2020 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 16.03.2018 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), GHAZIABAD [CIT(A)] FOR ASSESSMENT YE AR 2010-11, WHEREIN HE HAS CONFIRMED THE IMPOSITION OF PENALTY O F 2 ITA NO.7527/DEL/2018 DELHI PUBLIC SCHOOL GHAZIABA D SOCIETY VS. DCIT RS.61,98,600/- U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED THE ACT). 2.0 AT THE OUTSET, THE LD. AUTHORIZED REPRESENTATI VE (AR) SUBMITTED THAT IN THE QUANTUM APPEAL, THE ASSESSEE HAS ALREADY SUCCEEDED BEFORE THE TRIBUNAL AND, THEREFORE, THE I MPUGNED PENALTY DOES NOT SURVIVE. HE PLACED ON RECORD A COP Y OF THE ORDER OF THE ITAT IN QUANTUM PROCEEDINGS, WHEREIN THE CO-O RDINATE BENCH OF THE TRIBUNAL HAS REVERSED THE ORDER OF THE LD. CIT(A) WHEREIN HE HAD HELD THAT THE ASSESSEE WAS ENGAGED IN COMMERCIAL ACTIVITY IN VIEW OF IT PROVIDING TRANSPORTATION FACI LITIES TO THE STUDENTS ON PAYMENT OF CERTAIN FEES. 3.0 THE LD. SR. DEPARTMENTAL REPRESENTATIVE (DR) SUPPORTED THE ORDER OF THE LOWER AUTHORITIES, BUT F AIRLY ACCEPTED THAT SINCE THE QUANTUM HAS BEEN DECIDED IN FAVOUR O F THE ASSESSEE BY THE TRIBUNAL, THE PENALTY DOES NOT SURV IVE. 4.0 HAVING HEARD BOTH THE PARTIES AND AFTER HAVING GONE THROUGH THE ORDER OF THIS TRIBUNAL IN THE QUANTUM P ROCEEDINGS IN ITA NO. 3593/DEL/2015, DATED 08/05/2018, WE FIND T HAT THE 3 ITA NO.7527/DEL/2018 DELHI PUBLIC SCHOOL GHAZIABA D SOCIETY VS. DCIT TRIBUNAL HAS HELD THAT PROVISIONS OF SECTION 11(4A) OF THE ACT DO NOT APPLY TO THE ASSESSEE. THEREFORE, IN VIEW OF SUC H ADJUDICATION BY THE TRIBUNAL, THE IMPUGNED PENALTY DOES NOT SURV IVE. THEREFORE, WHILE SETTING ASIDE THE ORDER OF THE LD. CIT(A) WE DIRECT THE DELETION OF THE IMPUGNED PENALTY. 5.0 IN THE FINAL RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED. THE ABOVE DECISION WAS ANNOUNCED ON CONCLUSIO N OF VIRTUAL HEARING ON 18 TH DECEMBER, 2020 SD/- SD/- (G.S.PANNU) (SUDHANSHU SRIVASTAVA) VICE PRESIDENT JUDICIAL MEMBER DATED:18/12/2020 PK/PS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI