Court :
ITAT Delhi
Brief :
Aggrieved by the orders dated 14/03/2018 passed by the learned Commissioner of Income Tax (Appeals)-Faridabad ("Ld. CIT(A)") in the cases of Indian Armour System Pvt. Ltd.
Citation :
ITA No. 3738 & 3739/Del/2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘C’ NEW DLEHI
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
AND
SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER
ITA No. 3738 & 3739/Del/2018
Assessment Year: 2009-10 & 2010-11
DCIT, Circle-1,
Faridabad.
PAN : AABCI5575Q
Appellant
vs
Indian Armour Systems P. Ltd.,
Universal Lane, 22 Ft. Road,
Village Dudhola, PO- Bhagola
Palwal (Haryana)
Respondent
Appellant by : Ms. Anima, Sr. DR
Respondent by: Sh. M.K. Gupta, CA
Date of hearing: 28/07/2021
Date of order : 28/07/2021
ORDER
Aggrieved by the orders dated 14/03/2018 passed by the learned Commissioner of Income Tax (Appeals)-Faridabad ("Ld. CIT(A)") in the cases of Indian Armour System Pvt. Ltd.
2. Aggrieved by such penalty orders, assessee preferred appeals before the ld. CIT(A), who deleted the penalties on the premise that the addition so made u/s. 10B of the Act stood deleted by Tribunal in quantum appeal No. 808/Del/2014 for A.Y. 2008-09 and 5647/Del/2014 for A.Y. 2009-10 filed by assessee.
3.Having gone through the record in the light of undisputed facts, as noted above, we find no justification to interfere with the findings reached by the learned CIT(A) in the impugned orders.
4.In the result, the appeals of the Revenue are dismissed.
Order pronounced in the open court on this the 28th day of July,2021
Please find attached the enclosed file for the full judgement
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