1 M.A No. 698/Del/2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `G' NEW DELHI
BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER
AND
MS SUCHITRA KAMBLE, JUDICIAL MEMBER
M.A NO. 698/Del/2019
In
( I.T.A. No. 4818/DEL/2019 A.Y 2010-11)
ACIT, Vs M/s. Saviour Builders Pvt. Ltd.,
Central Circle 25, BB-150, Near Choti Sabji Mandi,
New Delhi. Janakpuri, New Delhi.
(AALCS 4258 C)
(APPLICANT) (RESPONDENT)
Applicant by Ms. Nidhi Sharma, Sr. D.R.
Respondent by Dr. Shashwat Bajpai, Adv.
Date of Hearing 29.11.2019
Date of Pronouncement 02.12.2019
ORDER
PER SUCHITRA KAMBLE, JM
This Miscellaneous Application is filed by the Revenue in respect of order
dated 16.04.2019 passed by the Tribunal.
2. The Ld. DR submitted that the order of the Tribunal is not acceptable on
merit by the Revenue as per the specific provision u/s 271AAA of the Income
Tax Act thereby the assessee shall pay by way of penalty in addition to tax if
any payable by him a sum of computed at a rate of 10% of the undisclosed
2 M.A No. 698/Del/2019
income of the specified previous year. Since the assessee had already filed its
original return u/s 139(1) before the search date, therefore, A.Y. 2010-11 is not
a specified year as per the definition of section 271AAA of the Act. Therefore,
the Ld. DR submitted that penalty u/s 271AAA of the Act is not applicable in
A.Y. 2010-11 and levying penalty u/s 271(1)(c) of the Act would be rightly
applicable in this case. Therefore, initiation of levying penalty u/s 271(1)(c)
instead of 271AAA of the Act for A.Y. 2010-11 is a correct action taken by the
Revenue. Therefore, the Ld. DR prayed that the order dated 16.04.2019 be set
aside and the appeal be restored for fresh hearing on merit.
3. The Ld. AR submitted that the Revenue has filed appeal before the
Hon'ble Delhi High Court being ITA No.847/2019 and the said appeal is
admitted vide order dated 09.10.2019, therefore, this Misc. Application is a
multiplicity of proceeding and becomes infructuous. Therefore, the Ld. AR
submitted that this Misc. Application be dismissed.
4. We have heard both the parties and perused all the relevant materials
available on record. It is pertinent to note that the Hon'ble Delhi High Court
has admitted the appeal filed by the Revenue, on the same issue contested in
the present Misc. Application filed by the Revenue. Therefore, the Misc.
Application does not survive. Besides this reason, the Revenue is also seeking
review of the order dated 16.04.2019 which is beyond the scope of Section 254
of Income Tax Act, 1961. There is no mistake apparent from the record.
Therefore, this Misc. Application is dismissed.
3 M.A No. 698/Del/2019
5. In the result, this Misc. Application filed by the Revenue is dismissed.
Order pronounced in the Open Court on the 2nd day of December, 2019.
Sd/- Sd/-
(R. K. PANDA) (SUCHITRA KAMBLE)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 02/12/2019
Priti Yadav, Sr. PS *
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
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