IMPRESARIO ENTERTAINMENT & HOSPITALITY PVT LTD,MUMBAI, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX PCIT, MUMBAI-5, AYAKAR BHAVAN MUMBAI

In the result, appeal of the assessee is allowed

Penalty or Fine for Violation of any Law\n5. The assessment was framed u/s 143(3) r.w.s. 144B of the Act vide\norder dt. 30/04/2021. Assuming jurisdiction conferred upon him by the\nprovisions of Section 263 of the Act, the PCIT-5, Mumbai, issued the\nfollowing show cause notice:-\n***This space has been left blank intentionally (P.T.O)***\nआयकर अपीलीय

LALITADEVI GIRIRAJ KISHORE MALPANI,MUMBAI vs. ITO WARD 41(4)(2), MUMBAI, MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Narender Kumar Choudhryassessment Year : 2015-16 Lalitadevi Giriraj Kishore Income Tax Officer, Malpani, Ward-41(4)(2), 502, 5Th Floor,Sea View Chs, Vs. R.No. 116,Kautilya Bhawan, Near Ram Mandir Temple, C-41 To C-43,G Block, Bkc, Bangur Nagar,Goregaon (W), Bandra (E), Mumbai-400090. Mumbai-400051. Pan : Aadpm9211C (Appellant) (Respondent) For Assessee : Shri Ajay Daga , Ld. Ld. Ar For Revenue : Shri Vikas Chandra, Ld. Sr.Dr Date Of Hearing : 10-11-2025 Date Of Pronouncement : 30-12-2025 O R D E R This Appeal Has Been Preferred By The Assessee Againstthe Order Dated 28-06-2024 Impugned Herein Passed By The Addl/Jcit(A)-6, Kolkata/Ld. Commissioner Of Income Tax (In Short “Ld.Commissioner”) U/S. 250 Of The Income Tax Act, 1961 (In Short „The Act‟) For The Ay. 2015-16. 2 2. At The Outset It Is Observed That There Is A Delay Of 346 Days In Filing The Instant Appeal On Which The Assessee Has Claimed As Under:

Penalty Unit u/s 271(1)(c) of the Act. 4. The Applicant then immediately appointed a new CA who checked the e-filing portal and noticed that the said notices were indeed issued & remained to be complied with. On further probing, he noticed that the ld.Addl / Jt.CIT has dismissed the quantum appeal for want of prosecution vide order dt.28.06.2024