Appeal by the Revenue against the CIT(A) is not maintainable

Last updated: 11 January 2021

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The Income Tax Appellate Tribunal (ITAT) Delhi has dismissed an appeal filed by the Revenue. The appeal concerned the deletion of a penalty of Rs. 22.83 lacs levied under Section 271(1)(c) of the Act for the assessment year 2007-08. The tribunal found the appeal to be not maintainable based on CBDT Circular No. 17 of 2019.

Court :
ITAT New Delhi

Brief :
This appeal by the revenue is preferred against the order ofthe CIT(A)-42, New Delhi dated 14.10.2016 pertaining to A.Y.2007-08.

Citation :
ITA No.2833/DEL/2017

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘D’, NEW DELHI

BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
ITA No.2833/DEL/2017
Assessment Year: 2007-08

DCIT (International taxation)
Circle – 1 (2) (2), E-2 Block,
Civic Centre, Dr. Shyama
Prasad, Mukherjee Marg,
New Delhi-110002
PAN No.AACCD7140F
(APPELLANT)

Digite Inc.
C/o Kirtane & Pandit
Chartered Accountants
(Tax Division) Office No. 1
& 2, First Floor, Lunawat
Court, Hotel Shiv Sagar,
Pune Maharastra-411004
(RESPONDENT)

Appellant by Sh. Umesh Takyar, Sr. DR
Respondent by Sh. Mehul Shah, CA
Date of hearing: 05/01/2021
Date of Pronouncement: 05/01/2021

ORDER

PER N. K. BILLAIYA, AM:

This appeal by the revenue is preferred against the order ofthe CIT(A)-42, New Delhi dated 14.10.2016 pertaining to A.Y.2007-08.

2. The solitary grievance of the revenue is that the CIT(A) erred in deleting the penalty of Rs. 22.83 lacs levied u/s. 271 (1) (c) of the Act.

3. This appeal by the revenue is not maintainable in the lightof the CBDT Circular No.17 of 2019. The appeal is accordingly dismissed.

4. In the result, the appeal filed by the revenue is accordingly dismissed.

To know more in details find the attachment file

FAQ :

The appeal by the Revenue was against an order by the CIT(A) which had deleted a penalty of Rs. 22.83 lacs imposed under Section 271(1)(c) of the Income Tax Act for the assessment year 2007-08.

The appeal was dismissed by the ITAT Delhi because it was not considered maintainable in light of CBDT Circular No. 17 of 2019.

This judgement relates to the assessment year 2007-08.

CBDT Circular No. 17 of 2019 was the basis on which the ITAT Delhi deemed the Revenue's appeal to be not maintainable.