BARQUE HOTELS PRIVATE LIMITED,DELHI vs. JOINT COMMISSIONER OF INCOME TAX, NEW DELHI
Appeal is allowed
ITA 603/DEL/2025[2017-2018]Status: DisposedITAT Delhi11 Aug 2025AY 2017-2018
Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Vs. Jcit, Barque Hotels Pvt. Ltd., Caspia Hotels Delhi, Delhi Opp. Galaxy Toyota, Outer Ring Rd., Haiderpur, District Centre Crossing, Shalimar Bagh, Delhi Pan: Aadcb4211A (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr
Section 143(3)Section 194CSection 194JSection 270(3)Section 271CSection 40
assessee’s valuer in not deducting the TDS on the above twin payments as having a reasonable cause therein within the meaning of section 270(3) of the Act to delete the impugned penalty in very terms. Ordered accordingly.
5. This assessee’s appeal is allowed.
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