THE PR. COMMISSIONER OF INCOME TAX -7 vs QUIPPO TELECOM INFRASTRUCTURE PVT. LTD.

Judgment text excerpt

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 24.04.2025 + ITA 87/2025 THE PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr Ruchir Bhatia and Mr Anant Mann, Advocates. Versus QUIPPO TELECOM INFRASTRUCTURE PVT. LTD. .....Respondent Through: CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. CM APPL. 21301/2025 1. For the reasons stated in the application, the delay in re-filing of appeal is condoned. 2. The application stands disposed of. ITA 87/2025 3. The appellant [Revenue] has filed the present appeal under Section 260A of the Income Tax Act, 1961 [Act] impugning an order dated 06.03.2020 [impugned order] passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No.2191/Del/2017 in respect of Assessment Year [AY] 2010-11 whereby the said appeal was allowed. ITA 87/2025 Page 1 of 9 Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:03.05.2025 16:03:23 4. The impugned order is a common order passed in two connected appeals [being ITA No.2191/Del/2017 and ITA No.2006/Del/2017] preferred by the respondent [Assessee]. Whilst, the Assessee’s appeal [being ITA No.2191/Del/2017] assailed the order dated 25.01.2017 passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)]-7, New Delhi dismissing the Assessee’s appeal against the disallowance and additions made by the Assessing Officer [AO]; ITA No.2191/Del/2017 assailed the order dated 25.01.2017 passed by CIT(A) confirming the penalty of ₹1,25,00,00,000/- levied under Section 271(1)(c) of the Act. 5. Whereas learned ITAT dismissed the Assessee’s appeal [ITA No.2006/Del/2017] on quantum, it allowed the Assessee’s appeal [ITA Bo.2191/Del/2017] in respect of the levy of penalty. 6. The Revenue’s present appeal is in respect o