VISHWAS SHUKLA, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), AHMEDABAD, AHMEDABAD vs. MIDVALLEY HEALTHCARE SERVICES PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2010-11 Midvalley Healthcare Services The Deputy Commissioner Of Pvt. Ltd., Income-Tax, Vs. 51, 5Th Floor, New York Tower, Central Circle-2(3), S.G Road, Thaltej, Ahmedabad Ahmedabad, Gujarat Pan : Aaecm 7777 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 31.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 07.02.2024 आदेश/O R D E R Per Annapurna Gupta: The Present Appeal Has Been Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-12, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 12.06.2023 Passed U/S 250(6) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2010-11. 2. The Only Effective Ground Raised In This Appeal Is Whether The Ld. Cit(A) Is Justified In Deleting The Penalty Of Rs.4,30,72,029/- Levied By The Assessing Officer U/S 271(1)(C) Of The Act, By Not Appreciating That The Department Is Presently In Appeal Before The High Court Of Gujarat Against The Order Passed By Hon’Ble Itat Deleting The Quantum Addition.