ITA 1443/2018

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$~25

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+

ITA 1443/2018

PR. COMMISSIONER OF INCOME TAX-4

..... Appellant

Through

Mr. Zoheb Hossain, Sr. Standing

counsel

versus

INDIAN SUGAR EXIM CORPORATION LTD. ..... Respondent

Through

Dr. Rakesh Gupta, Mr.Rohit Kumar

Gupta & Ms. Monika Ghai,

Advocates

CORAM:

JUSTICE S. MURALIDHAR

JUSTICE TALWANT SINGH

O R D E R

%

22.07.2019

Dr. S. Muralidhar, J.:

1. This is an appeal by the Revenue against the order dated 16^th 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 30^th September,

2009 for AY 2009-2010. The assessment order was passed by the Assessing

2019:DHC:3515-DB

ITA 1443/2018

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Officer (AO) under Section 143(3) of the Act on 1^st December