The Commissioner Of Income Tax-19 } v. Dated :- November 15, 2014

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1654 OF 2012 The Commissioner of Income Tax-19}AppellantversusM/s. Jolly Apartments CHS Ltd.}Respondent Mr. Tejveer Singh with Ms. Padma Divakar for the Appellant.Ms. Aasifa Khan for the Respondent. CORAM :-S.C.DHARMADHIKARI &A.A.SAYED, JJ. DATED :-NOVEMBER 15, 2014 P.C. :- This is an Appeal challenging the order passed by the Tribunal on 30[th] January, 2012 in Income Tax Appeal No. 2599/Mum/2011. The deletion of penalty by the Commissioner of Income Tax (Appeals) on 25[th] January, 2011 was challenged before the Tribunal by the Revenue. The assessment year is 2002-03. 2)The facts have been noted in para 2 of the Tribunal’s order. The penalty has been deleted by the Commissioner by holding that the issue was debatable and in quantum proceedings the addition was deleted by the Tribunal. The Tribunal’s order was allowed to attain finality. In these circumstances, the Tribunal concluded that there was no basis for imposing penalty. The ingredients or provisions enabling imposition of penalty under section 271(1) clause (c) are not satisfied in this case. Such a finding of fact rendered concurrently cannot be termed as perverse. There is no error apparent on the face of the record either. Consequently, the Appeal does not raise any substantial question of law. It is dismissed. (A.A.SAYED, J.) (S.C.DHARMADHIKARI, J.)