PIVOTAL INFRASTRUCTURE LTD,GURGAON vs. ADDI. CIT SPL. RANGE 76, NEW DELHI

The appeal are allowed

Bench: Dr. B.R.R. Kumar & Sh. Anubhav Sharmaita No. 6261/Del/2019, A.Y. 2014-15

sections under which the assesse is required to withhold the tax on EDC/IDC payments and the penalty orders are passed purely on the mercy of Ld AO & relying on the basis of survey report. 8) That on the facts and in the circumstances of the case and in law, Ld CIT-A grossly erred in not deleting the impugned penalty

DCIT CIRCLE-76(1), NEW DELHI vs. OMAXE LTD. , NEW DELHI

In the result, appeal filed by the Revenue/Department stands

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry[Assessment Year: 2015-16]

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license

TS REALTECH PVT LTD,NEW DELHI vs. ACIT RANGE -76, NEW DELHI

The appeals are allowed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No. 4940/Del/2019, A.Y. 2014-15 Ita No. 4941/Del/2019, A.Y. 2015-16 Ita No. 4942/Del/2019, A.Y. 2017-18 T.S. Realtech Private Vs. Acit, Limited Range-76 E-26, Panchsheel Park New Delhi New Delhi – 110017 Pan : Aadck3222C (Appellant) (Respondent)

u/s 271(C) of the income tax act imposing a penalty of Rs. 7,27,400/- for non deduction of TDS under section 194C

TS REALTECH PVT LTD,NEW DELHI vs. ACIT RANGE -76, NEW DELHI

The appeals are allowed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No. 4940/Del/2019, A.Y. 2014-15 Ita No. 4941/Del/2019, A.Y. 2015-16 Ita No. 4942/Del/2019, A.Y. 2017-18 T.S. Realtech Private Vs. Acit, Limited Range-76 E-26, Panchsheel Park New Delhi New Delhi – 110017 Pan : Aadck3222C (Appellant) (Respondent)

u/s 271(C) of the income tax act imposing a penalty of Rs. 7,27,400/- for non deduction of TDS under section 194C

TS REALTECH PVT LTD,NEW DELHI vs. ACIT RANGE -76, NEW DELHI

The appeals are allowed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No. 4940/Del/2019, A.Y. 2014-15 Ita No. 4941/Del/2019, A.Y. 2015-16 Ita No. 4942/Del/2019, A.Y. 2017-18 T.S. Realtech Private Vs. Acit, Limited Range-76 E-26, Panchsheel Park New Delhi New Delhi – 110017 Pan : Aadck3222C (Appellant) (Respondent)

u/s 271(C) of the income tax act imposing a penalty of Rs. 7,27,400/- for non deduction of TDS under section 194C

PIVOTAL INFRASTRUCTURE LTD,GURGAON vs. ADDI. CIT SPL. RANGE 76, NEW DELHI

In the result, the appeal filed by the assessee is allowed and penalty imposed by the A

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.I.T.A. No. 6262/Del/2019 (A.Y 2017-18)

271 C of the Act by imposing penalty for the year under consideration of Rs. 14,24,000/-. 5. Aggrieved by the penalty order dated 12/01/2018 the assessee has preferred an appeal before the CIT(A). The Ld.CIT(A) vide order dated 27/06/2019 dismissed the appeal. 6. Aggrieved by the order impugned dated 27/06/2019 passed by Ld.CIT(A), the assessee

VIRESH PROMOTERS & DEVELOPERS PVT LTD,NEW DELHI vs. ADDI. CIT RANGE-78, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7436/Del/2019 िनधा"रणवष"/Assessment Year: 2014-15

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license

SHREE VARDHMAN DEVELOPERS PRIVATE LIMITED,NEW DELHI vs. JCIT RANGE-77, NEW DELHI

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmashree Vardhman Developers Vs. Jcit, Private Limited, Range-77 301-311, Indraprakash Building, New Delhi 21, Barakhamba Road, New Delhi Pan : Aaccv1495M Appellant Respondent

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license

TDI INFRASTRUCTURE LTD.,NEW DELHI vs. ADDI. CIT RANGE-76, NEW DELHI

The appeals are allowed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmatdi Infrastructure Ltd. Vs. Addl. Cit, 10, Shaheed Bhagat Singh Marg, Range-76, Connaught Place, New Delhi New Delhi- 110001 Pan : Aaaci5799P (Appellant) (Respondent)

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On TDI Infrastructure Ltd. 9 the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made

TULIP INFRATECH PVT. LTD.,NEW DELHI vs. ACIT, SPECIAL RANGE-76, NEW DELHI

The appeals are allowed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.6734/Del/2019, A.Y. 2014-15 Ita No.6735/Del/2019, A.Y. 2016-17 Ita No.6736/Del/2019, A.Y. 2017-18

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license

TULIP INFRATECH PVT. LTD.,NEW DELHI vs. ACIT, SPECIAL RANGE-76, NEW DELHI

The appeals are allowed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.6734/Del/2019, A.Y. 2014-15 Ita No.6735/Del/2019, A.Y. 2016-17 Ita No.6736/Del/2019, A.Y. 2017-18

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license

TULIP INFRATECH PVT. LTD.,NEW DELHI vs. ACIT, SPECIAL RANGE-76, NEW DELHI

The appeals are allowed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.6734/Del/2019, A.Y. 2014-15 Ita No.6735/Del/2019, A.Y. 2016-17 Ita No.6736/Del/2019, A.Y. 2017-18

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license

SHYAM COMMUNICATION SYSTEMS,NEW DELHI vs. JCIT, RANGE-77, NEW DELHI

In the result, all the three appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad:Assessment Year: 2015-16

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license

TDI INFRASTRUCTURE LTD.,NEW DELHI vs. ADDI. CIT RANGE-76, NEW DELHI

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri [Dr.] B.R.R. Kumar

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license

TDI INFRASTRUCTURE LTD.,NEW DELHI vs. ADDI. CIT RANGE-76, NEW DELHI

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri [Dr.] B.R.R. Kumar

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license

TDI REALCON PVT LTD,NEW DELHI vs. ADDI. CIT SPL. RANGE-76, NEW DELHI

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri [Dr.] B.R.R. Kumar

194C of the Act. Since, assessee has failed I.T.A.Nos.5768 & 5769/Del/2019 to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made

TDI REALCON PVT LTD,NEW DELHI vs. ADDI. CIT SPL. RANGE-76, NEW DELHI

In the result, appeals of the assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri [Dr.] B.R.R. Kumar

194C of the Act. Since, assessee has failed I.T.A.Nos.5768 & 5769/Del/2019 to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made

SIRUR DEVELOPERS PRIVATE LIMITED,NEW DELHI vs. JCIT(TDS), DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumar

194C of the Act. Since, assessee has failed to deduct the TDS; therefore, it is liable for penalty under section 271C of the Act. On the other hand, the case of the assessee is that obligation to pay EDC charges is arising out of the license granted by DTCP and these payments are to be made for obtaining the license