COMMISSIONER OF INCOME TAX (CENTRAL)-I vs. MOTHER'S PRIDE EDUCATIONAL PERSONA P. LTD

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ITA - 305 / 2013HC Delhi12 July 20131 pages
For Petitioner: SANJEEV RAJPAL
AI SummaryPartly Allowed

What did the High Court hold?

The High Court admitted the appeal and framed a substantial question of law regarding the ITAT's deletion of penalty under Section 271AAA. The Court noted that the ITAT's decision to delete the penalty was based on its reliance on the case of CIT vs. Raj Rani Gupta. The Court did not provide a decision on the merits of the appeal in this order. Instead, it directed that the appeal be listed along with ITA No.637/2012, indicating that the present appeal would be decided in conjunction with that case. No specific finding on the issue of penalty deletion was made by the High Court in this order.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax (Central)-I against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Mother's Pride Educational Persona P. Ltd. The appeal concerns the deletion of penalty under Section 271AAA of the Income Tax Act, 1961. The appellant sought to condone a delay of 42 days in re-filing the appeal, which was allowed. The High Court admitted the appeal and framed a substantial question of law. The Court also noted that the ITAT had relied on a previous decision in CIT vs. Raj Rani Gupta for deleting the penalty.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in law in deleting penalty under Section 271AAA of the Income Tax Act, 1961? Assessee's Contentions: The judgment does not record any specific contentions made by the assessee (respondent) before the High Court. Revenue's Contentions: The appellant (Revenue) has drawn the attention of the High Court to a previous order dated 16.04.2013 in ITA No.637/2012, CIT vs. Raj Rani Gupta, where the Tribunal deleted the penalty under Section 271AAA, relying on the decision in CIT vs. Raj Rani Gupta. This implies the Revenue is challenging the ITAT's deletion of penalty based on this precedent.

Which sections of the Income-tax Act were involved?

Section 271AAA

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 305/2013 . COMMISSIONER OF INCOME TAX (CENTRAL)-I..... Appellant . Through Advocate (appearance not given) . . . versus . . . MOTHER'S PRIDE EDUCATIONAL PERSONA P. LTD ..... Respondent . Through None. . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE SANJEEV SACHDEVA . O R D E R . 12.07.2013 . . . CM No.10344/2013 (delay) in ITA 305/2013 . For the reasons stated in the application, the same is allowed and the delay of 42 days in re-filing the appeal is condoned. . The application stands disposed of. . ITA 305/2013 . . . Learned counsel for the appellant has drawn our attention to order dated 16.04.2013 passed in ITA No.637/2012, ?CIT vs. Raj Rani Gupta?. Tribunal while deleting penalty under Section 271AAA of the Income Tax Act, 1961 has relied upon the decision in the case of ?CIT vs. Raj Rani Gupta?. . Admit. . The following substantial question of law is framed:- . ?Whether the Income Tax Appellate Tribunal is erred in law in deleting penalty under Section 271AAA of the Income Tax Act, 1961?? . Filing of paper books is dispensed with. . Parties are given liberty to file documents which were filed before the Tribunal, as per Rules. . List alongwith ITA No.637/2012. . . . SANJIV KHANNA, J . . . . . SANJEEV SACHDEVA, J . JULY 12, 2013 . st . . . $ 23 .

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