DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. DIGITE INC., PUNE

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ITA 2833/DEL/2017Status: DisposedITAT Delhi05 January 2021AY 2007-084 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable in light of CBDT Circular No. 17 of 2019. Consequently, the appeal was dismissed.

What were the facts?

The Revenue preferred an appeal against the order of the CIT(A) which had deleted a penalty of Rs. 22.83 lacs. The appeal was for the Assessment Year 2007-08.

What were the issues?

The key issue was the maintainability of the Revenue's appeal before the ITAT based on a CBDT circular.

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 ‘D’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. SUCHITRA KAMBLE

Hearing: 05/01/2021Pronounced: 05/01/2021

This appeal by the revenue is preferred against the order of the CIT(A)-42, New Delhi dated 14.10.2016 pertaining to A.Y. 2007-08.

2.

The solitary grievance of the revenue is that the CIT(A) erred in deleting the penalty of Rs. 22.83 lacs levied u/s. 271 (1) (c) of the Act.

3.

This appeal by the revenue is not maintainable in the light of the CBDT Circular No.17 of 2019. The appeal is accordingly dismissed.

4.

In the result, the appeal filed by the revenue is accordingly dismissed.

5.

Decision announced in the open court in the presence of both the representatives on 05.01.2021.

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