9911796707
TMI Blog2019 (7) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income Tax Act, 1961 ('Act') on the basis that it was done after the expiry of the limitation period under Section 275(1)(a) of the Act. 2. The facts in brief are that the Assessee filed its return on 30th September, 2009 for AY 2009-2010. The assessment order was passed by the Assessing Officer (AO) under Section 143(3) of the Act on 1st December, 2011. A penalty order was passed for interest on late payment of TDS on 27th November, 2015. 3. In terms of the information obtained by the Assessee under the Right to Information Act (RTI Act), it appeared that in the quantum matter the ITAT's order dated 25th March, 2013 in ITA Nos. 2859/Del/2013 and 2042/Del/2013 had been served on the CIT (Judicial), CR building, New Delhi on 9th Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT had followed the decision of this Court in Odeon Builders Private Limited and held the penalty order in those cases to be beyond the period of 6 months after the order of the ITAT was first received by the CIT (Judicial). The order of the ITAT in the aforementioned case was affirmed by this Court by its order dated 20th September, 2017 dismissing the Revenue's Appeal ITA No. 822/2017. Paras 5,6 and 7 of the said order are relevant for the case on hand and read as follows: "5. It is submitted by the learned counsel for the Revenue that the decision of this Court in Odeon Builders Pvt. Ltd. (supra) was in the context of an appeal under Section 260A of the Act and, therefore, will not ipso facto apply to Section 158 BFA(3)(c) although th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pending at various levels in the hierarchy of authorities." 7. In the present case as well the ITAT has followed this Court's decision in Odeon Builders Private Limited and held that even for the purposes of the penalty order under Section 271(1)(c) read with Section 275(1)(a) the limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial). 8. Learned counsel for the Revenue sought to distinguish the said decision in Odeon Builders Private Limited on the ground that it was in context of the Revenue filing an appeal under Section 260A of the Act. However, he was unable to dispute that the wording of Section 275 (1) (a) as far as 'Commissioner of Income Tax' and other officers was identical to the wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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