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TMI Blog2023 (7) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... ata Rawat, Advocates. For the Respondent : Ms Monika Aggarwal with Mr Gautam Jadav and Mr Ajay Kumar Jha, Advs. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM APPL. 38411/2023[[Application filed on behalf of the appellant/revenue seeking condonation of delay of 21 days in filing the appeal] CM APPL. 38412/2023 [Application filed on behalf of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant/revenue preferred against order dated 30.01.2020 passed by the Commission of Income Tax (Appeals) [in short, "CIT(A)"]. 9. The CIT(A) has set aside the penalty order dated 31.03.2017 passed under Section 271(1)(c), read with Section 274 of the Income Tax Act, 1961 [in short, "the Act"] passed by the Deputy of Commissioner of Income Tax [in short, "DCIT"]. 10. Both the Tribunal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said provision the penalty was sought to be levied, is covered by the following decisions, which includes a decision rendered by a coordinate bench of this Court. (i) CIT and Anr. v M/s SSA's Emerald Meadows, passed in ITA No. 380/2015, dated 23.11.2015. (ii) Commissioner of Income Tax v Manjunatha Cotton and Ginning Factory (2013) 359 ITR 565 (Kar.) (iii) PCIT vs M/s Sahara India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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