PRIME INFOWAYS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 1811/DEL/2015Status: DisposedITAT Delhi10 August 2018AY 2009-103 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the addition leading to the penalty was deleted by the ITAT and upheld by the High Court, the penalty cannot be sustained. Therefore, the grounds raised by the assessee were allowed.

What were the facts?

The assessee filed an appeal for AY 2009-10 against an order of the CIT(A). The assessee contended that the addition, which formed the basis for the penalty, was deleted by the ITAT and upheld by the Delhi High Court in the assessee's own case for the same AY.

What were the issues?

The primary issue was whether the penalty levied under Section 271(1)(c) could be sustained when the underlying addition was deleted by higher authorities.

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 ‘F’, NEW DELHI

Before: SHRI R.S.SYAL & SMT. BEENA A. PILLAI

Hearing: 08.08.2018Pronounced: 10.08

ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee for A.Y. 2009-10 against order dated 05.01.2015 of Ld.CIT(A)-XXVI, New Delhi.

2.

At the outset, Ld.A.R. submitted that this Tribunal in vide order dated 13th June, 2016 passed for A.Y. 2009- 10, has deleted the addition based on which penalty has been levied. Further, Hon’ble Delhi High Court in ITA 803/2016 vide order dated 06th January, 2017 has upheld the order of this Tribunal dated 13.6.2016.

3.

Ld.Sr.D.R. though supported the order of authorities below, could not controvert the orders passed by this Tribunal as well as by Hon’ble High

ITA 1811/Del/2015 A.Y.:2009-10 M/s Prime Infoways Pvt.Ltd. vs. DCIT, CC-17, N.Del. Court in assessee’s own case for the A.Y. under consideration in quantum addition. 4. In view of the above, penalty levied in the present appeal cannot be sustained. Accordingly grounds raised by assessee stands allowed.

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