ALANKIT IMAGINATIONS LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-28, NEW DELHI
The appeals are allowed
ITA 895/DEL/2023[2014-15]Status: DisposedITAT Delhi13 Sept 2023AY 2014-15
Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No. 895 To 900/Del/2023 (A.Y. : 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20) Alankit Imaginations Vs. Dcit, Ltd. Central Circle-28, 205-208, Anarkali New Delhi Complex, Jhandewalan Extn., New Delhi Pan : Aabca1078L (Appellant) (Respondent) Ita No. 901 To 910/Del/2023 (A.Y. : 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20) Alankit Associates Pvt. Vs. Dcit, Ltd. Central Circle-28, 205-208, Anarkali New Delhi Complex, Jhandewalan Extn., New Delhi Pan : Aabca1078L (Appellant) (Respondent)
Section 144Section 144CSection 153Section 153CSection 271(1)(b)Section 271(1)(d)Section 272A(1)(d)
271(1)(d) or u/s 272A(1)(d) of the Act,
Ld. AO is not justified to levy penalty. Ld. CIT(A) has also sustained the addition on the basis of ‘non-cooperative attitude’ of the assessee. To the mind of this Bench, ‘non-cooperative attitude’ as such in itself cannot be the basis of imposing penalty under the relevant
