IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. 7885/DEL/2019 Assessment year: 2015-16 Dial net Communications Ltd., Vs Income Tax Officer, C-31, Ground Floor, Greater Ward-7(3), New Delhi.

Kailash, Part-I, Delhi-110048.

PAN: AABCD 5472 D APPELLANT RESPONDENT Assessee represented by Shri Harsh Gollmudi, Adv.

Department represented by Ms. Harpreet Kaur Hansra, Sr.

DR Date of hearing 24.07.2025 Date of pronouncement 19.09.2025

O R D E R

PER AMITABH SHUKLA, A.M:

This appeal, preferred by the assessee for assessment year

2015-16, is directed against the order of Commissioner of Income-Tax (Appeals)-3, New Delhi dated 02.08.2019 in appeal No. 3/10017/18-19 against the order dated 27.04.2018 passed by the ITO, Ward-7(3), New Delhi u/s 271(1)(c) of the Income-tax Act (hereinafter referred to as the “Act”). The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time.

2.0 The only issue contested in the present appeal through its grounds of appeal are regarding the imposition of penalty of Rs.8,27,940/- by the Ld.AO u/s 271(1)