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Income Tax Appellate Tribunal, DELHI BENCH ‘F’ : NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.2290/Del./2018 (ASSESSMENT YEAR : 2009-10)
ITA No.2291/Del./2018 (ASSESSMENT YEAR : 2010-11) ITA No.2292/Del./2018 (ASSESSMENT YEAR : 2011-12) Velvet Apple Hotels P. Ltd., vs. Addl.CIT, Range 51, 8, Under Hill Lane, New Delhi. Civil Lines, New Delhi – 110 054.
(PAN : AACCV8897K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nirbhay Mehta, Advocate REVENUE BY : Shri P.N. Barnwal, CIT DR Shri Vivek Vardhan, Sr. DR
Date of Hearing : 05.10.2023 Date of Order : 09.10.2023
ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : These appeals filed by the assessee are directed against the order of ld. CIT (Appeals)-41, New Delhi all dated 21.11.2016 for the Assessment Years 2009-10, 2010-11 & 2011-12.
Grounds of appeal taken by the assessee read as under :-
2 ITA Nos.2290 to 2292/Del./2018 “1. That the order passed under Section 272A(2)(k) of the Income Tax Act, 1961 dated 21.11.2016 is bad in law and on facts. 2. That the ld. CIT (A) has erred in confirming penalty amounting of Rs.9,84,300/- u/s 272(2)(k) of the Act without considering the fact that there was reasonable cause for non-furnishing or late furnishing of TDS statement for the impugned Assessment Year. 3. That the penalty of Rs.9,84,300/- levied by ld. AO has exceeded the amount of tax deducted of Rs.6,54,500/- as against the first provision of Sec. 272A(2)(k) of the Act.”
At the outset, ld. Counsel of the assessee submitted that the AO
and ld. CIT (A) has passed an ex-parte order after noting that assessee did
not appear despite notices. Ld. Counsel of the assessee prayed that an
opportunity may be given to the assessee to canvass the case properly
before the AO. He undertook to cooperate at the level of AO.
Ld. DR for the Revenue did not have any serious objection to this
proposition.
Accordingly, in the interest of justice, we remit the issue to the file
of AO. AO shall give an opportunity to the assessee of being heard and
pass a speaking order on merits of the case.
In the result, these appeals of the assessee are allowed for statistical
purposes. Order pronounced in the open court on this 9th day of October, 2023.
Sd/- sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 9th day of October, 2023/TS
3 ITA Nos.2290 to 2292/Del./2018