M/S AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,,GURGAON vs. JCIT, NEW DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

penalty proceedings under Section 271(i)(c) of the Act against the Appellant on account of the above adjustments made in the impugned final assessment order All the above grounds are without prejudice to each other. The Appellant craves leave to add, amend, vary, omit or substitute any of the aforesaid grounds of appeal at any time before

USK HEALTHCARE PVT. LTD.,NEW DELHI vs. ITO, WARD- 27(2), NEW DELHI

The appeal of the assessee is allowed

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

section are illegal, bad in law, and without jurisdiction as assessing officer has not mentioned in notice U/s 271 (l)(c) under which violation he has issued notice. 2. That in view of the facts and circumstance of the case the CIT (A) has erred in law and on facts in imposing the penalty of Rs.4,27,082.00 U/s 271

PARSVNATH DEVELOPERS LTD,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Parsvnath Developers Ltd., Vs Jcit, Parsvnath Tower, Range-76, Near Shahdara Metro Station, New Delhi.. New Delhi – 110 032. Pan: Aaacp0743J (Appellant) (Respondent) Assessee By : Shri Paritosh Jain, Advocate Revenue By : Ms Harpreet Kaur Hansra, Sr.Dr Date Of Hearing : 02.12.2024 Date Of Pronouncement : 18.12.2024

u/s 194I of the Act was issued and one of the beneficiaries (deductor) was the assessee. 3. The penalty order mentions that the assessee was given sufficient opportunity for explanation and allegedly nothing was brought before the AO to prove any circumstances for non-deduction or non-deposit of tax at source was beyond the control of the assessee company

M/S. AKUMS DRUGS & PHARMACEUTICALS LTD.,DELHI vs. JCIT (TDS), NEW DELHI

Bench: Shri N.K. Saini & Shri Kuldip Singh

271(1)(c) of the Act read with section 274 (1) initiated the penalty proceedings. Assessee submitted that immediately after the objections raised by the tax auditor, assessee company has deducted TDS on the above payment and deposited the same. AO, being dis-satisfied with the explanation, proceeded to impose the penalty to the tune of Rs.72,959/- and Rs.49

M/S. AKUMS DRUGS & PHARMACEUTICALS LTD.,DELHI vs. JCIT (TDS), NEW DELHI

Bench: Shri N.K. Saini & Shri Kuldip Singh

271(1)(c) of the Act read with section 274 (1) initiated the penalty proceedings. Assessee submitted that immediately after the objections raised by the tax auditor, assessee company has deducted TDS on the above payment and deposited the same. AO, being dis-satisfied with the explanation, proceeded to impose the penalty to the tune of Rs.72,959/- and Rs.49

ATS INFRASTRUCTURE LTD.,NOIDA vs. DCIT (TDS), NEW DELHI

In the result, both the appeals of the assessee are partly allowed

Bench: Shri N.K. Saini & Shri Laliet Kumar

194I of the Act. 4. That the learned Commissioner of Income Tax (Appeals) is not justified in dismissing the appeal of the appellant against the impugned order on a technical ground that the appellant's counsel had wrongly mentioned the section of levy of penalty as section 271(1)(c) instead of 271C.” 2. Firstly we take ITA No. 1917/JP/2016

AT & T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 1, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

penalty proceedings under Section 271(1)(c) of the Act against the Appellant on account of the above adjustments made in the impugned final assessment order. All above grounds are without prejudice to each other. The Appellant craves leave to add, amend, vary, omit or substitute any of the aforesaid grounds of appeal at any time before

THE COMMISSIONER OF INCOME TAX vs. CADBURY INDIA LTD.

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

u/s 271-C. On appeal it was held that there was a sufficient cause of such short deduction of tax. This view of the ld appellate Commissioner was affirmed by the Tribunal. In the present appeal also the penalty was levied due to difference of opinion. During arguments, plea was also raised on behalf of the revenue, that the quantum

DCIT, NEW DELHI vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD., NEW DELHI

In the result appeal of the revenue in ITA No

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2007-08 Acit, Vs. M/S. Delhi International Airport Pvt. Ltd. Circle 10(1) Udaan Bhawan, Terminal 1B, New Delhi Indira Gandhi International Airport, New Delhi. Pan No. Aaccd3570F (Appellant) (Respondent) Assessment Year: 2007-08 Dcit, Vs. M/S. Delhi International Airport Pvt. Ltd. Circle 10(1) Udaan Bhawan, Terminal 1B, New Delhi Indira Gandhi International Airport, New Delhi. Pan No. Aaccd3570F (Appellant) (Respondent) Co No. 226/Del/2011 (Arising Ita No.2720/Del/2011) Assessment Year: 2007-08

penalty proceedings u/s 271(1)(c) for the same assessment year. 2. We will first take up revenue’s appeal in quantum proceedings, wherein following grounds have been raised:- 1. “On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in deleting the addition made by the AO on account of upfront

ACIT, NEW DELHI vs. M/S DELHI INTERNATIONAL AIRPORT PVT. LTD., NEW DELHI

In the result appeal of the revenue in ITA No

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2007-08 Acit, Vs. M/S. Delhi International Airport Pvt. Ltd. Circle 10(1) Udaan Bhawan, Terminal 1B, New Delhi Indira Gandhi International Airport, New Delhi. Pan No. Aaccd3570F (Appellant) (Respondent) Assessment Year: 2007-08 Dcit, Vs. M/S. Delhi International Airport Pvt. Ltd. Circle 10(1) Udaan Bhawan, Terminal 1B, New Delhi Indira Gandhi International Airport, New Delhi. Pan No. Aaccd3570F (Appellant) (Respondent) Co No. 226/Del/2011 (Arising Ita No.2720/Del/2011) Assessment Year: 2007-08

penalty proceedings u/s 271(1)(c) for the same assessment year. 2. We will first take up revenue’s appeal in quantum proceedings, wherein following grounds have been raised:- 1. “On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in deleting the addition made by the AO on account of upfront

DLF LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said

ACIT, NEW DELHI vs. M/S DLF LTD., NEW DELHI

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said

INCOME TAX OFFICER, GURGAON vs. DISCOVERI MEDIA GROUP, GURGAON

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

194I(b) Shree Vardhman Infra Receipts are of Heights P.Ltd. contractual nature 3. 194J Shree Vardhman Infra Receipts are of Heights P.Ltd. contractual nature 4. Metro Shoes Ltd. 194(1)(b) Receipts are of contractual nature 5. 194 I(b) Max Publicity & Receipts are of Communication P.Ltd. contractual nature 6. M/s. M3M India Pvt.Ltd. 194 I (b) Receipts

DISCOVERI MEDIA GROUP,GURGAON HARYANA vs. INCOME TAX OFFICER, WARD -1(4),, GURUGRAM, HARYANA

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

194I(b) Shree Vardhman Infra Receipts are of Heights P.Ltd. contractual nature 3. 194J Shree Vardhman Infra Receipts are of Heights P.Ltd. contractual nature 4. Metro Shoes Ltd. 194(1)(b) Receipts are of contractual nature 5. 194 I(b) Max Publicity & Receipts are of Communication P.Ltd. contractual nature 6. M/s. M3M India Pvt.Ltd. 194 I (b) Receipts

INCOME TAX OFFICER, GURGAON vs. DISCOVERI MEDIA GROUP, GURGAON

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

194I(b) Shree Vardhman Infra Receipts are of Heights P.Ltd. contractual nature 3. 194J Shree Vardhman Infra Receipts are of Heights P.Ltd. contractual nature 4. Metro Shoes Ltd. 194(1)(b) Receipts are of contractual nature 5. 194 I(b) Max Publicity & Receipts are of Communication P.Ltd. contractual nature 6. M/s. M3M India Pvt.Ltd. 194 I (b) Receipts

DISCOVERI MEDIA GROUP,HARYANA vs. INCOME TAX OFFICER, WARD 1(4) GURUGRAM, GURUGRAM

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

194I(b) Shree Vardhman Infra Receipts are of Heights P.Ltd. contractual nature 3. 194J Shree Vardhman Infra Receipts are of Heights P.Ltd. contractual nature 4. Metro Shoes Ltd. 194(1)(b) Receipts are of contractual nature 5. 194 I(b) Max Publicity & Receipts are of Communication P.Ltd. contractual nature 6. M/s. M3M India Pvt.Ltd. 194 I (b) Receipts

ACIT, NEW DELHI vs. M/S. NATIONAL CABLE INDUSTRIES, NEW DELHI

Appeal is allowed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 4145/Del/2015 (A.Y. 2010-11)

penalty itself is not an allowable deduction as per explanation to section 37(1) of the income fax Act. 1961. iv. The appellant craves leave to add. alter or amend any/ all the grounds of appeal before or during the course of hearing of appeal.” 3. Assessee is a manufacturer of domestic, industrial, electrical and telecommunication wires and cables. During

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

penalty leviable thereon. Accordingly, income accrued in the succeeding year. Assuming while denying he submitted that it is respectfully submitted that the adjustment being revenue neutral, would not affect tax liability of the appellant. In the past history of similar addition is submitted that aforesaid issue is covered by the decision of ITAT in appellant‘s own case