Sara textiles Ltd., Noida V. DCIT Circle-7(1), New Delhi

ITA 8441/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4300 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 24-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 27; 6; 73; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.8441/DEL/2019 Assessment Year 2011-12 Sara Textiles Ltd., B-8, Sector-4, Noida. Vs. DCIT, Circle-7(1), New Delhi. TAN/PAN: AAHCS9602C (Appellant) (Respondent) Appellant by: Shri Salil Kapoor, Adv. Respondent by: Ms. Kajal Singh, Sr.DR Date of hearing: 22 09 2022 Date of pronouncement: 22 09 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The ca pti on ed ap pe al h as b ee n f ile d b y the a ss es se e ag ai ns t th e ord er of t he C o m mi ssi on er of Inc o me Ta x (A pp ea ls ) -VI II , Ne w Del hi da ted 02 .0 5. 20 19 a ri si ng f ro m t he p en alt y o rder p a sse d b y th e As ses si ng Of f icer u/s . 27 1( 1)( c) o f the Ac t da te d 23. 03 .2 01 8 con ce rn in g As se ss me nt Y ear 20 11 - 12. Th e as ses se e is ma in l y agg ri ev ed b y l ev y o f pen al t y of R s. 4, 9 6,6 93 /- . 2. The ld. co un sel poi nte d o ut t hat t he re is a d elay of 73 d a ys i n f ilin g a pp eal f o r wh ich th e p eti ti on f or co nd on ati on o f dela y ha s bee n f il ed al on g wi th the af f ida vi t h av ing re ga rd to t he s mal ln es s of the de la y a nd no pre ju di ce per ce iv e d to ha ve ca us ed aga in st th e Re ven ue , th e d el a y is co nd on ed . 3. The l d. c ou ns el f o r the a sse ss ee su b mi tte d t ha t i n t he qu a ntu m pro ce ed in gs , th e Tri bu na l vi de o rd er da te d 23 .0 8. 2021 i n IT A I.T.A. No.8441/Del/2019 2 No. 3 27 0/ Del /2 01 6 has re st or ed th e matt er ba ck to the f ile of th e As ses si ng Of f ice r f or a dj udi ca ti on o n me ri ts an d cons eq uen tl y, th e i mpo sit io n of pe na lt y is d ep en de nt u po n th e ou tc o me o f quant u m pro ce ed in gs pe nd in g b ef or e CI T( A). 3. The L ea rne d De p art me nt R epr es en t ati ve en do rs ed th at th e qua nt u m pr oce ed in gs h as b ee n re st o red bac k t o th e file of the As ses si ng Of f ic er f or f r es h a dj ud ic at io n. 4. Af ter c on si der in g t he af or esa id s ub mi ssi on s, w e f i nd th at in the qua nt u m pr oce edi ng s, t he Tri bu na l ha s re st ore d th e mat te r ba ck to t he f il e of th e As ses si ng Of f icer . Con se qu en tl y, t he i mp ug ne d dis pu te ch al len gi n g i mp osi ti on of pe nal t y sh ou ld also be r es to re d bac k to th e f ile o f the As se ss in g O f f icer. T he i mp ug n ed p ena lt y ord er i s t hu s se t as i de. 5. The As se ss in g Of f icer s ha ll b e at li be rt y t o p ass a f res h ord er f or i mpo si ti on of pen al t y, if c on sid e red ex pe di en t, i n acc or da nce wit h la w h av in g r e gar d t o th e f in di ng s of q ua nt u m pr oc e edi ng s af t er tak in g in to ac co un t t he po si ti on of l aw an d f ac ts in t h e l ig ht of dec is io n ren de re d i n q ua nt u m p ro ce edi ng s. 6. In t he re su lt , th e app eal of the a sse ss ee i s al lo we d f or sta ti st ica l pu rp os es . Order pronounced in the open Court on 22/09/2022. Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /09/2022 prabhat