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TMI Blog2019 (2) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... and 201(1A) of the Act, penalty imposed under section 271C of the Act cannot survive. No infirmity in the order of the learned Commissioner (Appeals) in deleting the penalty imposed under section 271C of the Act. - Decided in favour of assessee. - ITA no.318/Mum./2018 - - - Dated:- 31-1-2019 - Shri Saktijit Dey, Judicial Member And Shri N.K. Pradhan, Accountant Member For the Assessee : Shri Nishant Somaiya For the Revenue : Shri Debojit Mohanta ORDER PER SAKTIJIT DEY, J.M. The aforesaid appeal has been filed by the Revenue challenging the order dated 13th October 2017, passed by the learned Commissioner (Appeals) 58, Mumbai, pertaining to assessment year 2007 08. 2. The only dispute in the present appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds services rendered is in the nature of royalty / fees for technical services requiring deduction of tax at source under section 195 of the Act initiated proceedings under section 201 of the Act, since, the assessee had made such payment without deducting tax at source. In response to the show cause notice issued by the Assessing Officer, though, the assessee submitted that the payment made is neither royalty nor fees for technical services as no technical knowledge was made available to the assessee. However, the Assessing Officer did not find merit in the submissions of the assessee and proceeded to pass order under section 201(1) and 201(1A) of the Act demanding tax and interest by treating the assessee as an assessee in default. Being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d / quashed by the Tribunal while deciding assessee s appeal in ITA no.1085/Mum./2014, dated 24th March 2017. Since, the very basis on which proceedings for imposition of penalty under section 271C of the Act was initiated and ultimately penalty was imposed no longer exists by virtue of the order passed by the Tribunal quashing the demand raised under section 201(1) and 201(1A) of the Act, penalty imposed under section 271C of the Act cannot survive. Therefore, we do not find any infirmity in the order of the learned Commissioner (Appeals) in deleting the penalty imposed under section 271C of the Act. Ground raised is dismissed. 6. In the result, Revenue s appeal is dismissed. Order pronounced in the open Court on 31.01.2019 - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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