Deputy Commissioner of Income Tax vs. ARSS Developers Limited

Parties Involved

Facts Summary

The case involves an appeal filed by the Deputy Commissioner of Income Tax against the order of the Commissioner of Income Tax (Appeals) dated 25.6.2024 in Appeal No.NFAC/2013-14/10055461, deleting the penalty levied under section 271(1)(c) of the Act for the assessment year 2014-15. The appeal was heard on 23/9/2024, and the matter was decided in the absence of the assessee. The revenue raised the grounds that the order of the Commissioner of Income Tax (Appeals) was erroneous both on the facts and in law, and that the pending appeal before the High Court does not justify reviving the penalty proceedings.…

Legal Issues

• 1. Whether the order of the Commissioner of Income Tax (Appeals) is erroneous both on the facts and in law.
• 2. Whether the pending appeal before the High Court justifies reviving the penalty proceedings.

Judgment Outcome

Decided in favour of Revenue.

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