DCIT Circle 7(1), New Delhi V. Exl Services.Com (India) Pvt, New Delhi

ITA 890/DEL/2023

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116078 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 28-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK KR. UPADHYAY
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 889/Del/2023 : Asstt. Year : 2012-13 ITA No. 890/Del/2023 : Asstt. Year : 2013-14 ITA No. 891/Del/2023 : Asstt. Year : 2014-15 DCIT, Circle-7(1), New Delhi-110002 Vs. Exl Service.com (Indi) Pvt. Ltd., 414, 4 th Floor, DFL Jasola Tower-B, Plot No. 10-11, DDA District Centre, New Delhi-110044 (APPELLANT) (RESPONDENT) PAN No. AAACE5174C Assessee by : Sh. Saksham Singhal, Adv. Revenue by : Sh. T. James Singson, CIT DR & Sh. Vivek Kr. Upadhyay, Sr. DR Date of Hearing: 31.08.2023 Date of Pronouncement: 31.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the Revenue against the orders of National Faceless Appeal Centre (NFAC), Delhi dated 31.01.2023. 2. At the outset, it has been brought to our notice that the “Quantum addition” stands deleted by the order of the Tribunal in assessee’s own case in ITA No. 5435/Del/2017, ITA No. 5436/Del/2017 and ITA No.8452/Del/2019 for A.Y. 2012-13, A.Y. 2013-14 and A.Y. 2015-16 vide order dated 08.03.2021, hence, the penalty levied u/s 271(1)(c) is hereby directed to be obliterated. ITA Nos. 889, 890 & 891/Del/2023 Exl Service.com (India) Pvt. Ltd. 2 3. In the result, the appeals of the Revenue are dismissed. Order Pronounced in the Open Court on 31/08/2023. Sd/- Sd/- (Astha Chandra) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 31/08/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR