DCIT - 13 (1)(1), MUMBAI vs. NIHAAR EQUIPMENT PVT. LTD., MUMBAI

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2013-14) DCIT-13(1)(1) M/s. Nihar Equipment Pvt. Ltd. 2nd Floor, Room No.218 बनाम/ 117 CD, Govt. Industrial Estate Aaykar Bhavan, M.K. Road Kandivali West Vs. Mumbai-400 020. Mumbai- 400 067. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCN-9153-B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Shri Manoj Mundra-Ld.AR Revenue by : Ms. Kavita P. Kaushik –Ld. DR सुनवाई की तारीख/ : 14/01/2020 Date of Hearing घोषणा की तारीख / : 14/01/2020 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In the aforesaid appeal for Assessment Year (AY) 2013-14, the revenue is aggrieved by deletion of penalty of Rs.27,208/- by learned first appellate authority. The penalty under dispute was levied by Ld. AO vide penalty order dated 27/03/2017 against estimated additions @ 12.5% of alleged bogus purchases.