A2Z INFRA ENGINEERING LIMITED,GURGAON vs. CCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 read with section 271(1)(c) of the Act is also enclosed” 15.2 In the absence of nature of default discernible from the directions of AO at the time of framing the assessment order, consequent penalty proceedings itself is unsustainable in law. In parity with ITA no. 2631/D/2019 and 939/D/2019 supra, the entire penalty proceedings is void

DCIT CC-2 , FARIDABAD vs. A2Z MAINTENANCE AND ENGINEERING SERVICES LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 read with section 271(1)(c) of the Act is also enclosed” 15.2 In the absence of nature of default discernible from the directions of AO at the time of framing the assessment order, consequent penalty proceedings itself is unsustainable in law. In parity with ITA no. 2631/D/2019 and 939/D/2019 supra, the entire penalty proceedings is void

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 read with section 271(1)(c) of the Act is also enclosed” 15.2 In the absence of nature of default discernible from the directions of AO at the time of framing the assessment order, consequent penalty proceedings itself is unsustainable in law. In parity with ITA no. 2631/D/2019 and 939/D/2019 supra, the entire penalty proceedings is void

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 read with section 271(1)(c) of the Act is also enclosed” 15.2 In the absence of nature of default discernible from the directions of AO at the time of framing the assessment order, consequent penalty proceedings itself is unsustainable in law. In parity with ITA no. 2631/D/2019 and 939/D/2019 supra, the entire penalty proceedings is void

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT CC-2 , FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 read with section 271(1)(c) of the Act is also enclosed” 15.2 In the absence of nature of default discernible from the directions of AO at the time of framing the assessment order, consequent penalty proceedings itself is unsustainable in law. In parity with ITA no. 2631/D/2019 and 939/D/2019 supra, the entire penalty proceedings is void

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 read with section 271(1)(c) of the Act is also enclosed” 15.2 In the absence of nature of default discernible from the directions of AO at the time of framing the assessment order, consequent penalty proceedings itself is unsustainable in law. In parity with ITA no. 2631/D/2019 and 939/D/2019 supra, the entire penalty proceedings is void

INFRA ENGINEERS LTD.,GURGAON vs. DCIT, CC-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

u/s 274 read with section 271(1)(c) of the Act is also enclosed” 15.2 In the absence of nature of default discernible from the directions of AO at the time of framing the assessment order, consequent penalty proceedings itself is unsustainable in law. In parity with ITA no. 2631/D/2019 and 939/D/2019 supra, the entire penalty proceedings is void

ADDL. CIT, NEW DELHI vs. M/S. PHI SEEDS PVT. LTD., HYDERABAD

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

2. FACTUAL MATRIX 2.1 The assessee had filed applications under Rule 27 of the ITAT Rules raising the issue of "defective notice" claiming that the penalty notice under Section 274 read with Section 271(1)(c) did not specify the particular charge. 2.2 The Tribunal in para 4 of its order dated 07/09/2025( sic correct date 03.09.2025) has noted that

ADDL. CIT, NEW DELHI vs. M/S. PHI SEEDS PVT. LTD., HYDERABAD

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

2. FACTUAL MATRIX 2.1 The assessee had filed applications under Rule 27 of the ITAT Rules raising the issue of "defective notice" claiming that the penalty notice under Section 274 read with Section 271(1)(c) did not specify the particular charge. 2.2 The Tribunal in para 4 of its order dated 07/09/2025( sic correct date 03.09.2025) has noted that

MAX LIFE INSURANCE COMPANY LTD.,GURGAON vs. ACIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2010-11] Max Life Insurance Company Ltd., Vs Acit, Plot No.90A, Sector-18, Udyog Vihar, Circle-1, Ltu, Gurgaon, Haryana-122018. New Delhi. Pan-Aaccm3201E Appellant Respondent Appellant By Shri Himanshu Sinha, Adv. & Shri Bhuvan Dhoopar, Adv. Respondent By Shri Jeetender Chand, Sr.Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 18.10.2022 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A)-22, New Delhi, Dated 29.11.2018 For The Assessment Year 2010-11. The Assessee Has Raised Following Grounds Of Appeal:- 1. “That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Upholding Penalty Levied By The Ao Under Section 271(1)(C) Of The Act Without Considering The Material Available On Record. 2. That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Ao Has Failed To Appreciate That The Penalty Proceedings Are Separate & Distinct From Assessment Proceedings & Mere Disallowance Of A Claim Made By The Appellant Does Not Automatically Lead To Imposition Of Penalty Under Section 271(1)(C). 3. That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A)/Ao Has Failed To Appreciate That The Issue Involved In Appellant’S Case Is Purely A Legal Issue To Be Decided On Interpretation Of The Provisions Of The Act & Merely Because Ld. Ao Adopts A View

u/s 271(1)(c) of the Act amounting to Rs.84,97,000/- in respect of the addition of Rs.2.50 crores i.e. the disallowance of claim of donation paid by the assessee company. 3. Aggrieved against this, the assessee preferred appeal before Ld.CIT(A) who after considering the submissions, confirmed the penalty. 4. Aggrieved against the order of Ld.CIT

DCIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

Appeal is dismissed

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 1997-98

2. Brief facts of the case are that for A.Y. 1997-98 the assessee filed its income tax return on 30.11.1997 declaring a loss of Rs.63,98,20,165/-. The assessment was completed ex-parte u/s 144 of the Act on 21.03.2000, assessing the income at Rs. 5,31,15,324/-. Against this, the assessee filed petition u/s

JAR METAL INDUSTRIES(P) LTD.,DELHI vs. ITO WARD-13(2), NEW DELHI

The appeal is allowed

2. In this regard, on perusal of the assessment order dated\n28.12.2007, the AO had initiated penalty u/s 271(1)(c) of the Act in\npara no.10 as under:-\n10.\nI am also satisfied that the assessee has furnished inaccurate\nparticulars of income and suppressed the taxable income as discussed\nPara No.7, 8 and 9 as discussed above, therefore, penalty

JAR METAL INDUSTRIES(P) LTD.,DELHI vs. ITO WARD-13(2), NEW DELHI

The appeal is allowed

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

2 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei, AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, the principles of natural justice must be followed. In such an event, although

UNITECH HI-TECH DEVELOPERS LTD.,NEW DELHI vs. DCIT, CIRCLE- 27(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

section 271(1)(c) of the Act for which penalty has been levied. Since, the notice is ambiguous no penalty u/s. 271(1)(c) of the Act can be levied on ambiguous and defective notice. 14. Per contra, Ms. Monika Singh representing the department vehemently defended the penalty order and prayed for dismissing appeal of the assessee. 15. Both sides

UNITECH HOSPITALITY SERVICES LTD,NEW DELHI vs. DCIT, CIRCLE-27(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

section 271(1)(c) of the Act for which penalty has been levied. Since, the notice is ambiguous no penalty u/s. 271(1)(c) of the Act can be levied on ambiguous and defective notice. 14. Per contra, Ms. Monika Singh representing the department vehemently defended the penalty order and prayed for dismissing appeal of the assessee. 15. Both sides

UNITECH ACACIA PROJECTS P.LTD,NEW DELHI vs. DCIT, CIRCLE-27(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

section 271(1)(c) of the Act for which penalty has been levied. Since, the notice is ambiguous no penalty u/s. 271(1)(c) of the Act can be levied on ambiguous and defective notice. 14. Per contra, Ms. Monika Singh representing the department vehemently defended the penalty order and prayed for dismissing appeal of the assessee. 15. Both sides

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

Section 2(15). The assessee has concealed facts from the AO during the first assessment proceedings and furnished incorrect information as well. In view of clear violation of Sec-13(l)(d) r.w.s 13(30 r.w.s 11(5) of Act, 1961, exemption u/s 11 and 12 are denied to the assessee. 6. Hence, the income of the assessee in taxed

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

Section 2(15). The assessee has concealed facts from the AO during the first assessment proceedings and furnished incorrect information as well. In view of clear violation of Sec-13(l)(d) r.w.s 13(30 r.w.s 11(5) of Act, 1961, exemption u/s 11 and 12 are denied to the assessee. 6. Hence, the income of the assessee in taxed