O R D E R

% 22.07.2019 Dr. S. Muralidhar, J.:

1. This is an appeal by the Revenue against the order dated 16th April, 2018 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 3860/Del/2017 & SA No. 85/Del/2018 for the Assessment Year (AY) 2009- 2010 whereby the ITAT deleted the penalty imposed on the Respondent Assessee under Section 271(1)(c) of the Income Tax Act, 1961 („Act‟) on the basis that it was done after the expiry of the limitation period under Section 275(1)(a) of the Act.

2. The facts in brief are that the Assessee filed its return on 30th September, 2009 for AY 2009-2010. The assessment order was passed by the Assessing Officer (AO) under Section 143(3) of the Act on 1st December, 2011. A penalty order was passed for interest on late payment of TDS on 27th November, 2015.

3. In terms of the information obtained by the Assessee under the Right to Information Act (RTI Act), it appeared that in the quantum matter the ITAT‟s order dated 25th March, 2013 in ITA Nos. 2859/Del/2013 and 2042/Del/2013 had been served on the CIT (Judicial), CR building, New Delhi on 9th April, 2015. The RTI information also disclosed that the order of the ITAT was also simultaneously ser