JCIT, SPECIAL RANGE- 1, NEW DELHI vs. AIRPORT AUTHORITY OF INDIA, NEW DELHI

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ITA 368/DEL/2018Status: DisposedITAT Delhi03 February 2022AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the quantum appeal related to the additions had been remanded to the Commissioner (Appeals) for fresh decision. Therefore, the penalty appeal was also remanded to the Commissioner (Appeals) for a fresh decision.

What were the facts?

The Assessing Officer (AO) made additions to the assessee's income on account of unspent expenses for CSR and Retired Medical Benefits. Subsequently, the AO imposed a penalty. The Commissioner (Appeals) deleted the penalty.

What were the issues?

Whether the penalty can survive when the underlying additions are subject to remand. The consequential impact of remanding the quantum appeal on the penalty proceedings.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI R.K.PANDA & SHRI N. K. CHOUDHRY

For Appellant: Shri Manu Chourasia, Sr
For Respondent: Shri Anil Kathuria, Ld. CA, Shri Manu Chourasia, Sr
Hearing: 03/02/2022Pronounced: 03/02/2022

O R D E R PER N.K. CHOUDHRY, J. M.: 1. The Assessee has preferred the instant appeal against the order dated 06.09.2017 impugned herein passed by the ld. Commissioner of Income Tax (Appeals)-32 New Delhi (hereinafter referred to “Ld. Commissioner”) u/s 250 of the Income tax Act, 1961 (in short “the Act”), whereby the ld.Commissioner deleted the penalty of Rs. 8,00,54,270/- levied by the AO u/s 271(1)(c) of the Act. Page | 1

2.

The Assessee is engaged in the business of maintenance and operation of air traffic and airports in India and had e-filed its return of income on dated 29.09.2013 by declaring total income of Rs. 20,70,60,40,090/- for the Assessment Year 2013-14 under consideration. The case of the Assessee was selected for scrutiny and resulted into additions on account of disallowances of Rs. 23,47,78,000/- qua unspent expenses towards CSR and Rs. 19,00,00,00/- qua unspent expenses towards Retired Medical Benefits and Benevolent Fund.

3.

Against the said additions, the Assessee has preferred first appeal i.e. 2523/16-17 before the ld. Commissioner.

4.

The AO also imposed the penalty of Rs. 8,00,54, 270/- being 100% of the tax on the basis of said additions/income sought to be evaded as alleged . 5. The Assessee against the levy of penalty also, preferred the first appeal before the ld. CIT(A) who vide impugned order dated 06.09.2017 deleted the penalty, against which the RevenueDepartment has preferred the instant appeal. 6. Heard the parties and perused the material available on record. It was claimed by Ld. AR and not refuted by the Ld. DR. that the Hon’ble Tribunalvide itsorder dated 01.09.2021 allowed the quantum appeal i.e. filed by the Assessee andremandedthe matter to the file of the ld. Commissioner for decision afresh, consequently the penalty also cannot survive.

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