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.2012-13.
Citation :
ITA No.2831/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.2831/DEL/2017
Assessment Year: 2012-13
Deputy Commissioner of
Income Tax, Circle – 1 (2)
(2), (Intl. Tax), New Delhi
PAN No. AACCE9293N
(APPELLANT)
Vs
M/s.E’s Inc.
KPMG Maruthi Infotech
Centre, 11/1 & 12/1, East
Wing, 2nd Floor,
Koramangal, Inner Ring
Road, Bangalore- 560071
(RESPONDENT)
Appellant by Sh. Umesh Takyar, Sr. DR
Respondent by None
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.2012-13.
2. A solitary grievance of the revenue is that the CIT(A) erred indeleting the penalty of Rs. 39.47 lacs levied u/s. 271 (1)(c) of the Act.
3. This appeal by the revenue has to be dismissed 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 accordinglydismissed.
5. Decision announced in the open court in the presence of both the representatives on 05.01.2021.
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