SHIVNANDAN BUILDWELL PVT. LTD.,DELHI vs. DCIT, CIRCLE- 23(1), NEW DELHI

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ITA 2827/DEL/2019Status: DisposedITAT Delhi09 February 2024AY 2013-14Bench: SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, MS ASTHA CHANDRA (Judicial Member)3 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?

Despite several notices, the assessee failed to appear and did not rectify the procedural defect of submitting an application for condonation of delay with an affidavit. Consequently, the Tribunal dismissed the appeal as defective.

What were the facts?

The assessee, M/s Shivnandan Buildwell [P] Ltd, filed an appeal against the order of the CIT(A) confirming a penalty of Rs. 2,58,68,110/- levied under section 271(1)(c) of the Income-tax Act, 1961, for Assessment Year 2013-14.

What were the issues?

Whether the CIT(A) correctly confirmed the penalty under section 271(1)(c), and the procedural non-compliance by the assessee regarding the appeal filing.

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 ‘B’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS ASTHA CHANDRA

For Respondent: Shri Sanjay Kumar, Sr. DR
Hearing: 29.11.2023Pronounced: 09.02.2024

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the ld.

CIT(A) – 30, New Delhi dated 17.12.2018 pertaining to A.Y. 2013-14.

2.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the levy of penalty of Rs. 2,58,68,110/- u/s 271(1)(c) of the Income-tax Act, 1961 [the Act, for short].

3.

None appeared on behalf of the assessee in spite of several notices.

1.

Our record shows that on 30.07.2019, the assessee was directed to file application for condonation of delay supported by an affidavit as per Rules.

4.

Till date the assessee has not rectified the defect. Therefore, the appeal is dismissed as defective with liberty to the assessee to approach the Tribunal as per relevant provisions of law after removing the defect.

5.

In the result the appeal of the assessee in is dismissed.

The order is pronounced in the open court on 09.02.2024.

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