UNITECH HOSPITALITY SERVICES LTD,NEW DELHI vs. DCIT, CIRCLE-27(1), NEW DELHI
In the result, appeal of the assessee is allowed
ITA 2909/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jul 2025AY 2011-12
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)
For Appellant: Shri D.C Garg, Chartered AccountantFor Respondent: Ms. Monika Singh, CIT-DR
Section 144CSection 271(1)(c)Section 274
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
