M/S COMPLETE NEW & ENTERTAINMENT BROADCASTING PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2655/DEL/2017Status: DisposedITAT Delhi26 July 2023AY 2007-082 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 restored the penalty appeal to the file of the CIT(A) for adjudication. The CIT(A) was directed to re-adjudicate the penalty appeal based on the outcome of the quantum appeal after giving the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2007-08. The quantum appeal for the same assessment year had previously been restored to the CIT(A) by the ITAT for a fresh adjudication.

What were the issues?

Whether the penalty appeal should be restored to the CIT(A) for fresh adjudication in light of the previous ITAT order restoring the quantum appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Respondent: Mr. Waseem Arshad, CIT DR
Hearing: 26/07/2023Pronounced: 26/07/2023

O R D E R PER C. M. GARG, J. M.:

1. 1. This appeal has been filed by the assessee against the order of the ld CIT(A)-30, New Delhi dated 23.02.2017 for AY 2007-08.

2. When the appeal was called for hearing neither the assessee nor any authorized representative or any adjournment application has been filed. However, on perusal of the order of the Tribunal dated 19.08.2015 in and departmental appeal in ITA No. 4577/Del/2013 both for AY 2007-08, we note that the Tribunal has restored the quantum matter to the file of the ld CIT(A) with a direction to pass an speaking order in accordance with the law after giving the assessee a reasonable opportunity of being heard.

3. In view of the above factual position of quantum appeal, we deem it proper to restore the penalty matter to the file of the ld Page | 1

M/s. Complete News & Entertainment Broadcasting Pvt. Ltd CIT(A) for adjudication as per outcome quantum first appellate order as per direction of the Tribunal. Therefore, present penalty appeal of assessee is also restored to the file of the ld CIT(A) with a direction that the penalty first appeal of assessee be re-adjudicate as per outcome of first appellate order in the second round of proceeding as per direction by ITAT after allowing due opportunity to the assessee without being influenced with the earlier impugned first appellate order.

4.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26/07/2023.

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