ITA No. 554 of 2009 (O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 554 of 2009 (O&M) Date of Decision: 4.4.2011 The Commissioner of Income Tax-I ....Appellant. Versus M/s California Design & Construction INC India Ltd. ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dhugga, Senior Standing Counsel, for the appellant. Mr. M.R. Sharma, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Delay in refiling the appeal is condoned. 2. This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (in short “the Act”) against the order dated 27.11.2008 passed by the Income Tax Appellate Tribunal, Chandigarh Bench “A”, Chandigarh (hereinafter referred to as “the Tribunal”) in ITA No. 436/Chandi/2008, relating to the assessment year 2002-03, raising the following substantial question of law:- “Whether on the facts and in the circumstances of the case the Hon'ble ITAT is justified in law in deleting the penalty imposed u/s 271(1)(c) of the Income-tax Act, 1961, especially since the assessee ITA No. 554 of 2009 (O&M) -2- had deliberately not furnished its return of income?” 3. In view of the common order passed in ITA Nos. 400 and 555 of 2009 (The Commissioner of Income Tax-I Vs. M/s California Design & Construction INC India Ltd.) whereby the appeals have been allowed and the matter has been remanded to the Tribunal to decide the same afresh in accordance with law, the order impugned in this appeal quashing the penalty under Section 271(1)(c) of the Act, is also set aside and the present appeal is allowed. The matter is remanded to the Tribunal to decide the same on merits in accordance with law. (AJAY KUMAR MITTAL) JUDGE April 4, 2011 (ADARSH KUMAR GOEL) gbs JUDGE