Maya Developers & Infrastructure Private Limited, New Delhi V. Addi. CIT Range-16, New Delhi

ITA 7697/DEL/2019

AI Insights

The case involves Maya Developers & Infrastructure Pvt. Ltd., the appellant, contesting an order from the ld. CIT (A)-37, New Delhi, which imposed a penalty of Rs. 14,50,000 under section 271D by invoking section 269SS of the Income Tax Act, 1961. The appellant argued that the order was illegal as it violated the principles of natural justice and was passed without a proper hearing. Additionally, the appellant contended that the judgments they cited were not considered by the ld. CIT (A). The Tribunal found merit in the appellant's arguments and remanded the case for a fresh decision, ensuring that the principles of natural justice are followed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131816 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 05-12-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 18-09-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMIT KUMAR JORWAL
• Keywords: Opportunity of being heard
• Section: 271D

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 7697/Del/2019 : Asstt. Year : 2014-15 Maya Developers & Infrastructure Pvt. Ltd., E-149, Opp. Sainik Vihar’s Gate No. 1, Rishi Nagar, Rani Bagh, New Delhi Vs Addl. CIT, Range-16, New delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAFCM0623D Assessee by : Sh. Amit Kumar Jorwal, CA Revenue by : Sh. Ajay Kumar Arora, Sr. DR Date of Hearing: 06.12.2022 Date of Pronouncement: 05.01.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T he pr e se n t a p p e al ha s be e n f i le d b y the as se sse e aga i ns t the o r de r o f ld . C IT ( A )-3 7 , N e w D e lh i d ate d 1 6 .0 7 . 20 1 9 . 2 . Fo llo w i n g gr o u n d s have be e n r a is e d by t he as se s se e : “1. Under the facts and circumstances of the case, the appellate order passed by the ld. CIT(A) is illegal being against the principles of natural justice and against the provisions of IT Act, 1961. 2. That on the facts and circumstances of the case, the ld. CIT(A) is erred in imposing a penalty of Rs.14,50,000/- under section 271D by invoking section 269SS of the Income Tax Act, 1961 without giving any proper opportunity of being heard. 3. The ld. CIT(A) is erred in imposing a penalty of Rs.14,50,000/- under section 271D by invoking Section ITA No. 7697/Del/2019 Maya Developers & Infrastructure Pvt. Ltd. 2 269SS of the Income Tax Act, 1961 without considering the various judgments quoted by the appellant.” 3 . T he a d jo ur n me n t a pp l ic at io n ha s be e n r e je cte d . 4 . W e ha ve go ne thr o u gh t he g r o un ds t ake n u p by t he asse sse e . A t gr o un d N o . 1 , th e asse sse e p le a de d t hat t he pr i nc i pa l s o f na t ur a l j us t ice h ave no t be e n str i ct ly fo l lo w e d . A t gr o u n d N o . 2 , t he as se s se e p le ade d t ha t the o r de r has be e n pas se d w i tho u t gi v in g a ny pr o p e r o ppo r tu n it y o f be in g he ar d an d a t gr o u nd N o .3 , the as se s se e p le a de d t ha t t he ju d gme n ts quo te d ha ve no t be e n co ns i de r e d . He nce , as no t pr e ju d ice w o ul d be ca use d to a n y o f t he par t ie s an d i n t he i nte r e st o f ju s ti ce , the m at te r i s be i ng r e m an de d bac k to t he f i le o f t he ld . C IT ( A) fo r a d ju d ic at i ng de novo. 5 . In t he r e s u lt , t he a ppe a l o f t h e asse sse e i s a l lo w e d fo r st at i st ic a l pur po s e . O r de r Pr o no u nce d i n the O pe n C o ur t o n 0 5 /0 1 /2 0 2 3 . Sd / - Sd / - (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 05/01/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR