DCIT, Chandigarh V. M/s Manohar Infrastructure and Constructions Pvt. Ltd., Chandigarh

MA 107/CHANDI/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0733 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 22-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: N K SAINI
• Section: 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. NO. 107/CHD/2018 (IN ITA NO. 730/CHD/2016) (ASSESSMENT YEARS: 2012-13) DCIT VS. M/S MANOHAR INFRASTRUCTURE CENTRAL CIRCLE AND CONSTRUCTION PVT. LTD. CHANDIGARH CHANDIGARH PAN: AAECM8616P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI. N.K. SAINI DEPARTMENT BY : SHRI. MANJIT SINGH DATE OF HEARING : 28/09/2018 DATE OF PRONOUNCEMENT : 04/10/2018 O R D E R PER DR.B.R.R.KUMAR, A.M . : THE PRESENT MISC. APPLICATION HAVE BEEN FILED BY TH E REVENUE AGAINST THE ORDER DATED 07/09/2017 IN ITA 730/CHD/2016 FOR THE A.Y. 2012-13. THE MAIN GRIEVANCE OF THE REVENUE IS THAT THE PENALTY HAD BE EN DELETED EVEN THOUGH THE ASSESSEE HAS NOT PAID THE INTEREST AMOUNT UNDER SECTION 234A, 234B AND 234C. WE FIND THAT THE INTEREST STANDS PAID BY THE TIME THIS APPLICATION IS HEARD. THE SAME HAS BEEN PERUSED BY THE LD. DR ALSO. SINCE ALL THE DUE TAXES ALONG WITH INTEREST HAS BEEN PAID BY THE ASSESSEE, WE HER EBY DISPOSE THE MISC. APPLICATION WITH THE COMMENTS NO FURTHER ACTION I S REQUIRED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 04/10/2018 AG COPY TO: 1.THE APPELLANT, 2. THE RESPONDENT, 3. THE CIT(A), 4. THE CIT, 5. THE DR