Fusion Conbuild Pvt. Ltd., Noida v. ACIT, CENTRAL CIRCLE- 27, New Delhi

ITA 6569/DEL/2017 | 2011-2012
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 656920114 RSA 2017
Assessee PAN AACCD3537A
Bench Delhi
Appeal Number ITA 6569/DEL/2017
Duration Of Justice 3 year(s) 4 month(s) 14 day(s)
Appellant Fusion Conbuild Pvt. Ltd., Noida
Respondent ACIT, CENTRAL CIRCLE- 27, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 15-03-2021
Last Hearing Date 30-04-2020
First Hearing Date 30-04-2020
Assessment Year 2011-2012
Appeal Filed On 01-11-2017
Judgment Text
1 ITA NOS. 6568 & 6569/DEL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI O. P. KANT ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE JUDICIAL MEMBER I.T.A. NO. 6568/DEL/2017 (A.Y 2011-12) (THROUGH VIDEO CONFERENCING) DUXTON HILLS BUILDERS PVT. LTD. C/O. M/S RRA TAXINDIA D-28 SOUTH EXTENSION PART-1 NEW DELHI AACCD3537A (APPELLANT) VS ACIT CENTRAL CIRCLE-27 NEW DELHI (RESPONDENT) I.T.A. NO. 6569/DEL/201 7 (A.Y 2011-12) FUSION CONBUILD PVT. LTD. C/O RRA TAXINDIA D-28 SOUTH EXTENSION PART-1 NEW DELHI AABCF5804F (APPELLANT) VS ACIT CENTRAL CIRCLE-27 NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE JM IN BOTH THESE APPEALS THE ISSUE IS RELATING TO PEN ALTY U/S 271(1)(C) OF THE ACT. DURING THE HEARING THE LD. AR SUBMITTED THAT THE QUANTUM APPEALS RELATING TO THESE PENALTY APPEALS ARE DECIDED BY TH E TRIBUNAL VIDE ORDER DATED 05.02.2020 (ITA NO. 1396/DEL/2016 & ITA NO. 1394/DE L/2016 IN CASE OF FUSION CONBUILD (P) LTD. AND ITA NO. 1394/DEL/2016 & ITA NO. 639/DEL/2016 IN CASE OF DUXTON HILLS BUILDERS (P) LTD). IN THE QUANTUM APPEALS THE TRIBUNAL APPELLANT BY SH. DEEPESH GARG ADV & SH. TARUN KUMAR ADV RESPONDENT BY SH. NIDHI SRIVASTAVA CIT DR DATE OF HEARING 15.03.2021 DATE OF PRONOUNCEMENT 15.03.2021 2 ITA NOS. 6568 & 6569/DEL/2017 HAS REMANDED BACK THE ISSUE TO THE FILE OF ASSESSIN G OFFICER. HENCE THE LD. AR SUBMITTED THAT THESE APPEALS BECOME INFRUCTUOUS. T HE LD. DR CONFIRMED THE ORDER OF THE TRIBUNAL IN RESPECTIVE OF BOTH THE ASS ESSEES CASE DEALING QUANTUM ISSUE. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDER DATED 05.02.2020 PASSED BY THE TRIBUNAL IN QUANTUM APPEALS. SINCE THE QUANTUM APPEALS AND THE ISSUE RAISED THEREIN ARE REMANDED BACK TO THE F ILE OF THE ASSESSING OFFICER THE PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT 19 61 BECOMES INFRUCTUOUS AT THIS JUNCTURE. HENCE BOTH THE APPEALS ARE DISMISSED . 3. IN RESULT BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 15 TH DAY OF MARCH 2021 SD/- SD/- (O. P. KANT) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED : 15/03/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI