DCIT CIRCLE 7(1), NEW DELHI vs. EXL SERVICES.COM (INDIA) PVT, NEW DELHI

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ITA 890/DEL/2023Status: DisposedITAT Delhi31 August 2023AY 2013-14Bench: Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra (Judicial Member)2 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 noted that the quantum additions had already been deleted in the assessee's own case for earlier assessment years. Consequently, the penalty levied under Section 271(1)(c) was also directed to be deleted.

What were the facts?

The Revenue filed appeals against the orders of the NFAC for assessment years 2012-13 to 2014-15. The core issue revolved around quantum additions made by the Assessing Officer.

What were the issues?

Whether penalty under Section 271(1)(c) is sustainable when the underlying additions have been deleted. The impact of prior year's Tribunal orders on the current appeals.

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 ‘B’, NEW DELHI

Before: Dr. B. R. R. KumarMs. Astha Chandra

For Respondent: DR &
Hearing: 31.08.2023Pronounced: 31.08.2023

Heard together (3 matters)

ITA No. 889/Del/2023
ITA No. 890/Del/2023
ITA No. 891/Del/2023

Read from the judgment's own cause title. This page is filed under one of them.

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeals have been filed by the Revenue against the orders of National Faceless Appeal Centre (NFAC), Delhi dated 31.01.2023.

2.

At the outset, it has been brought to our notice that the “Quantum addition” stands deleted by the order of the Tribunal in assessee’s own case in ITA No. 5436/Del/2017 and ITA No.8452/Del/2019 for A.Y. 2012-13, A.Y. 2013-14 and A.Y. 2015-16 vide order dated 08.03.2021, hence, the penalty levied u/s 271(1)(c) is hereby directed to be obliterated.

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