DUXTON HILLS BUILDERS PVT. LTD.,NOIDA vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

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ITA 6568/DEL/2017Status: DisposedITAT Delhi15 March 2021AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the quantum appeals were remanded, the penalty appeals became infructuous. Therefore, the penalty appeals were dismissed.

What were the facts?

The appeals concerned penalties levied under Section 271(1)(c). The Assessing Officer had imposed these penalties. The quantum appeals related to the same issues had been remanded back to the Assessing Officer by the Tribunal.

What were the issues?

Whether penalty under Section 271(1)(c) can be sustained when the underlying quantum appeal has been remanded back to the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI O. P. KANT & MS SUCHITRA KAMBLE

For Appellant: Adv &
For Respondent: Ms. Nidhi Srivastava, CIT
Hearing: 15.03.2021Pronounced: 15.03.2021

Heard together (2 matters)

I.T.A. No. 6568/DEL/2017
I.T.A. No. 6569/DEL/2017

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER SUCHITRA KAMBLE, JM

In both these appeals, the issue is relating to penalty u/s 271(1)(c) of the Act. During the hearing, the Ld. AR submitted that the quantum appeals relating to these penalty appeals are decided by the Tribunal vide order dated 05.02.2020 (ITA No. 1396/Del/2016 & in case of Fusion Conbuild (P) Ltd. and ITA No. 1394/Del/2016 & ITA No. 639/Del/2016 in case of Duxton Hills Builders (P) Ltd). In the quantum appeals, the Tribunal has remanded back the issue to the file of Assessing Officer. Hence, the Ld. AR submitted that these appeals become infructuous. The Ld. DR confirmed the order of the Tribunal in respective of both the assessees’ case dealing quantum issue.

2.

We have heard both the parties and perused the order dated 05.02.2020 passed by the Tribunal in quantum appeals. Since, the quantum appeals and the issue raised therein are remanded back to the file of the Assessing Officer, the penalty u/s 271(1)(c) of the Income Tax Act, 1961 becomes infructuous at this juncture. Hence both the appeals are dismissed.

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