DEPUTY COMMISSIER OF INCOME TAX, CIRCLE1.1, GURGAON, GURGAON vs. M/S INCH AUTOMATION PRIVATE LIMITED, GURGAON
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Department against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 09/12/2024for the Assessment Year 2016-17, wherein the Ld. CIT(A) has deleted the penalty levied u/s 271(1)(c) of the Act.
None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record. DCIT Vs. M/s Inch Automation Pvt.
The Ld. Departmental Representative submitted that the issue involved in the quantum appeal of the Assessee for Assessment Year 2016-17 has been restored to the file of the Ld. CIT(A) with a direction to pass fresh order in ITA No. 116/Del/2021 by the Tribunal vide order dated 13/06/2022, therefore, submitted that the issue of penalty involved in the present appeal may also be restored to the file of the Ld. CIT(A) for passing of fresh order. The Department's Representative has also placed the order of the Tribunal dated 13/06/2022 in ITA No. 116/Del/2021. 4. We have perused the order of the Tribunaldated 13/06/2022 in ITA No. 116/Del/2021, wherein the Co-ordinate Bench of the Tribunal has remanded the matter to the file of the Ld. CIT(A) for passing a fresh order in the quantum appeal. Therefore, we remand the issue involved in the present appeal (penalty) to the file of the Ld. CIT(A) with a direction to decide the appeal challenging the order of penalty in accordance with law along with quantum appeal. 5. In the result the appeal of the Department is partly allowed for statistical purpose. Order pronounced in the open court on 23rdJuly , 2025 (MANISH AGARWAL) JUDICIAL MEMBER Date:- 23 .07.2025 R.N, Sr.P.S* DCIT Vs. M/s Inch Automation Pvt.