ITO, WARD-20(3), NEW DELHI V. RBJ INFRATECH P.LTD, NEW DELHI

MA 153/DEL/2021

AI Insights

The case involves the Income Tax Officer (ITO) appealing against RBJ Infratech P. Ltd., where the Revenue sought to recall a Tribunal order that had deleted a penalty imposed under section 271(1)(c) of the Income Tax Act. The penalty was initially levied following a quantum addition to the assessee's income, which was later contested. The Tribunal had previously deleted the quantum addition and consequently the penalty, leading to the Revenue's filing of a Miscellaneous Application (MA) to challenge the Tribunal's decision. However, the Tribunal dismissed the Revenue's MA against the quantum addition as it was filed beyond the permissible time limit, rendering the present MA against the penalty order moot.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712872 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2009-2010
• Other Referred Cases: ITA No. 3152/Del/2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY TRIPATHI
• Section: 271(1)(c)

Judgement Text

"1 MA No. 153/Del/2021 (In ITA No. 9530/Del/2019) A.Y. 2009-10 ITO v. RBJ Infratech P. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER M.A No. 153/Del/2021 (Arising out of ITA No.9530/Del/2019) Asstt. Yr. 2009-10 Income Tax Officer, Ward-20(3), New Delhi. v. RBJ Infratech P. Ltd., B-14/C, First Floor, Freedom Fighter Enclave Neb Sarai, New Delhi- 110068 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AAECR0664G Applicant .. Respondent Assessee : None (written submission) Department by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing 25.07.2025 Date of Pronouncement O R D E R PER RAMIT KOCHAR, AM: This Miscellaneous Application(MA) bearing No. 153/Del/2021 has been filed by the Revenue seeking recall of the Tribunal’s order dated 30.03.2021 Printed from counselvise.com 2 MA No. 153/Del/2021 (In ITA No. 9530/Del/2019) A.Y. 2009-10 ITO v. RBJ Infratech P. Ltd. passed in ITA No. 9530/Del/2019 for A.Y. 2009-10, in which appeal of the assessee was allowed ,and the penalty u/s 271(1)(c) of the Act levied by the AO and as confirmed by ld. CIT(A) was ordered to be deleted by the Tribunal on the grounds that the quantum addition itself has been deleted by the Tribunal vide order dated 22.12.2020 in ITA no. 3152/Del/2018 for assessment year 2009-10. 2. The main bone of contention of the Revenue in this MA is that the Revenue has filed MA against the appellate order of the Tribunal dated 22.12.2020 in ITA No. 3152/Del/2018 for assessment year 2009-10, and the relevant portion of the MA filed by Revenue is reproduced as under: “(iii) Thereafter, assessee filed appeal before the Hon'ble ITAT. The Hon'ble ITAT has allowed the appeal of the assessee in view of the fact that the corresponding addition made by the AO have already been deleted by ITAT vide its order dated 22.12.2020 and when the quantum addition does not survive, the penalty levied u/s 271(1)(c) of I.T. Act, on the corresponding quantum addition also cannot survive. (iv) The Hon'ble ITAT has decided the appeal of the assessee against the revenue, in view of the fact that the corresponding quantum addition has already been deleted by its order dated 22.12.2020 but it is pertinent to mention that M.A. (Misc. Application) is being filed in quantum addition and therefore, the order of Hon'ble ITAT on penalty u/s 271(1)(c) is also not acceptable. Since, M.A. is being filed on quantum addition and therefore, miscellaneous application(M.A.) against penalty order is also being filed with prior approval of PCIT-7, New Delhi with request to reconsider the case and decide the appeal on merit.” Printed from counselvise.com 3 MA No. 153/Del/2021 (In ITA No. 9530/Del/2019) A.Y. 2009-10 ITO v. RBJ Infratech P. Ltd. 3. None appeared for the assessee, when this MA was called for hearing but written submissions are filed by the assessee. The assessee has filed application dated 24.07.2025 in which it is stated that the MA filed by the Revenue against quantum order of the Tribunal in ITA NO. 3152/Del/2018 dated 22.12.2020 for assessment year 2009-10, has already been dismissed by the Tribunal vide MA order dated 30.05.2025 in MA No. 158/Del/2021 arising out of ITA no. 3152/Del/2018 for assessment year 2009-10, and hence the present MA will not survive , as the Tribunal has allowed the appeal of the assessee on quantum addition and consequently ordered for deletionof the penalty levied by the AO u/s 271(1)(c) . Thus, it is stated in the application that the MA filed against the order of the Tribunal deleting the penalty u/s 271(1)(c) ,needs to be dismissed. The said MAis reproduced hereunder: “Hon'ble Members ITAT 'F' Bench, New Delhi Date: 24th July 2025 Subject: - Submission in the case of M/s RBJ INFRATECH PRIVATE LIMITED for the Assessment Year 2009-10. PAN - AAECR0664G Appeal No. MA 153/DEL/2021 Date of Hearing: 25th July, 2025 Before Hon'ble Shri RamitKochar and Ms. Madhumita Roy Printed from counselvise.com 4 MA No. 153/Del/2021 (In ITA No. 9530/Del/2019) A.Y. 2009-10 ITO v. RBJ Infratech P. Ltd. Court No. 5 Respected Sirs, The captioned Misc. Application filed by Revenue against Hon'ble ITAT Order dated 30.03.2021, having ITA No. 9530/Del/2019 with respect to penalty under section 271(1) (c) of I.T. Act, 1961 is fixed before Hon'ble Bench on 25th July 2025. It is humbly submitted that the hon'ble ITAT has dismissed M.A 158/Del/2021 dated 07.09.2021 vide Order dated 30.05.2025 with respect to Quantum Order/Assessment Order. The present application filed by Revenue did not point out any apparent mistake in Order passed by Hon ITAT and was filed only for the reason that Misc application has been filed against the Order of Hon ITAT against the Quantum Order In view of dismissal of the said Misc application by Hon Bench, the present application deserve to be dismissed. It is prayed accordingly. (copy of the order is enclosed herewith). Submitted for your favourable consideration Thanks with regards. For RBJ INFRATECH PRIVATE LIMITED” Sd/- (Rajesh Jain) FCA, LL.B/AR” 4. Ld. Sr. DR could not controvert this fact and prayed that the MA should be allowed. 5. After hearing learned Sr. DR and perusing the material on record, we are of the considered view that the quantum addition has been ordered to be deleted by the Tribunal in ITA No. 3152/Del/2018 vide order dated22.12.2020 , and the Printed from counselvise.com 5 MA No. 153/Del/2021 (In ITA No. 9530/Del/2019) A.Y. 2009-10 ITO v. RBJ Infratech P. Ltd. Revenue’s MA against the said quantum order being MA No. 158/Del/2021 has already been dismissed by the Tribunal, vide order vide order dated 30.05.2025 wherein the Tribunal has held as under: “1. This misc. application is filed by the Applicant/Revenue against the order of the Tribunal in ITA No.3152/Del/2018 dated 22.12.2020 for AY 2009-10 for recalling of the said order and deciding the appeal on merits. 2. At the outset, Id. AR of the assessee submitted that the misc. application is filed on 08.09.2021 and the order was passed on 22.12.2020, hence the misc. application is time barred as the same has been filed beyond six months. Accordingly, he prayed that the same may be dismissed as time barred. 3. Ld. DR of the Applicant/Revenue could not controvert the aforesaid proposition made by the Id. AR of the assessee. 4. Considered the rival submissions and material placed on record. We observed that the order in ITA No.3153/Del/2018 was passed on 22.12.2020 and the misc. application was filed on 08.09.2021. We observed that the ITAT order was received by the Revenue on 13.01.2021. As per the provisions, the misc. application should have been filed on or before 31.07.2021. Therefore, the same is time barred being filed beyond six months. Accordingly, we are inclined to dismiss the misc. application as time barred. 5. In the result, the misc. application filed by the Revenue is dismissed.” 6. It was also observed that the Tribunal has already reversed the order of ld. CIT(A) and has ordered for deletion of the penalty levied u/s 271(1)(c) of the Act vide order dated 30.03.2021 in ITA No. 9530/Del/2019 and against the said Printed from counselvise.com 6 MA No. 153/Del/2021 (In ITA No. 9530/Del/2019) A.Y. 2009-10 ITO v. RBJ Infratech P. Ltd. appellate order passed by the Tribunal, the Revenue has filed instant MA No. 153/Del/2021 on the grounds that MA filed by Revenue against the order of the Tribunal deleting the quantum addition is pending. The said MA filed by Revenue came to be dismissed vide orders dated 30.05.2025 in MA No. 158/Del/2021 arising out of ITA No. 3152/Del/2018. Thus, when the MA No. 158/Del/2021 against the quantum orderdated 22.12.2020 in ITA No. 3152/Del/2018 is already dismissed by the Tribunal vide order dated 30.05.2025, the present MA filed against appellate order dated 30.03.2021 in ITA No. 9530/Del/2018 of the Tribunal ordering for deletion of penalty u/s 271(1)(c) shall not survive. Thus, the instant MA filed by Revenue shall not survive and hence stands dismissed. We order accordingly. 7. Revenue’s misc. application in MA No. 153/Del/2021 arising out of ITA No. 9530/Del/2019 for assessment year 2009-10 stands dismissed. Order pronounced in the open court on 30.07.2025. Sd/- (MS. MADHUMITA ROY) Sd/- (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 30.07.2025. PS: *MP* Printed from counselvise.com 7 MA No. 153/Del/2021 (In ITA No. 9530/Del/2019) A.Y. 2009-10 ITO v. RBJ Infratech P. Ltd. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI Printed from counselvise.com "