2021 (2) TMI 1020

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....DIP SINGH , JUDICIAL MEMBER : Appellant, ITO, Ward 78(4), New Delhi (hereinafter referred to as 'the Revenue') by filing the present appeal sought to set aside the impugned order dated 21.03.2017 passed by the Commissioner of Income-tax (Appeals)-41, New Delhi qua the assessment year 2011-12 on the grounds inter alia that:- "1. Whether on the facts and in the circumstances of the case a....

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....te of filling of ITR by the Deductee even in such cases? 1.2 Whether on the facts and in the circumstances of the case and in law, the CIT(A) was justified in cancelling penalty levied under section 271C of the I.T. Act by holding that there was no mala fide intention for non-deduction of tax particularly when the assessee itself had deducted tax under section 194C of the I.T. Act not only on pa....

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....ence from ITO, Ward 78 (4), Delhi that assessee has failed to deduct tax at source of Rs. 51,28,950/- on 20.08.2010 u/s. 194J of the Act. 3. Assessee carried the matter before the ld. CIT(A) by way of filing the appeal who has deleted the penalty by accepting the appeal. Feeling aggrieved by the order passed by the ld. CIT(A), the Revenue has come up before the Tribunal by way of filing the prese....

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....red view that when the assessee company has suo motu deposited the tax deducted at source along with interest in the Government account to settle the dispute with the Revenue, no mala fide to the assessee company can be attributed. 7. Hon'ble Delhi High Court in the case of CIT vs. ITO CHU Corpn. (2004) 139 taxman 348 (Delhi) while dealing with the identical issue held that when tax along wit....