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TMI Blog2022 (10) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... in cases of M/s Tulip Infratech Private Limited Vs. ACIT [ 2022 (7) TMI 328 - ITAT DELHI ], Spaze Tower Pvt. Ltd. [ 2022 (5) TMI 1344 - ITAT DELHI ], M/s Perfect Constech Pvt. Ltd. [ 2020 (12) TMI 1158 - ITAT DELHI ], M/s Santure Infrastructure Pvt. Ltd. [ 2019 (12) TMI 1106 - ITAT DELHI ], Shiv Sai Infrastructure (P) Ltd. [ 2019 (9) TMI 631 - ITAT DELHI ] and M/s Sarv Estate Pvt. Ltd. [ 2019 (9) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That the order of the Ld. A.O. as well as CIT(A) in unlawful, arbitrary and against the facts of the case. (ii) That the Ld. A.O. as well as CIT(A) was not justified in levying/confirming penalty of Rs.6,62,100/- U/s 271C of the I.T. Act, 1961. (iii) That the assessee craves right to amend, delete, substitute any one or more of the grounds of appeal at the time of hearing. (B) In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 1. BPTP Ltd. Vs. PCIT-(Central)-III, New Delhi [2020] 421 ITR 59 (DHC) 2. PCIT (Central)-III, New Delhi Vs. BPTP Ltd. [2021] 123 taxmann.com 394 (SC) 3. M/s Tulip Infratech Private Limited Vs. ACIT [ITA No. 6734/DEL/2019, A.Y. 2014-15] [ITA No. 6735/DEL/2019, A.Y. 2016-17] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in favour of the assessee and against the Revenue by aforesaid orders of Co-ordinate Benches of ITAT, Delhi in the aforesaid cases of M/s Tulip Infratech Private Limited Vs. ACIT (supra), Spaze Tower Pvt. Ltd. Vs. JCIT (supra), M/s Perfect Constech Pvt. Ltd. Vs. Addl. CIT (supra), M/s Santure Infrastructure Pvt. Ltd. Vs. ACIT (supra), Shiv Sai Infrastructure (P) Ltd. Vs. ACIT (supra) and M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hiv Sai Infrastructure (P) Ltd. Vs. ACIT (supra) and M/s Sarv Estate Pvt. Ltd. Vs. JCIT (supra). (B.2.1) In view of the foregoing, and respectfully following the aforesaid orders passed by Co-ordinate Benches of ITAT, Delhi; we set aside the issue in the present appeal also in favour of the assessee and against Revenue. Accordingly, we set aside the impugned appellate order dated 13/05/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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