Smt. Kamalabai r. Agrawal, Parbhani V. DCIT, Cir.-1, Aurangabad

CO 67/PUN/2002

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6468 (ITAT-PUNE)
• Duration Of Justice: 9 year(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-09-2011
• Assessment Year: 1992-1993
• Appeal Filed On: 30-09-2002
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B D SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER C.O. NO 67/PN/02 (ARISING OUT OF ITA NOS 253/PN/02) (ASSTT. YEAR 1992-93) SMT KAMALABAI R AGRAWAL, .. CROSS OBJECTOR HEAD POST OFFICE ROAD, PARBHANI VS DY. COMMISSIONER OF INCOME-TAX, .. R ESPONDENT CIR. 1, AURANGABAD CROSS OBJECTOR BY: NONE RESPONDENT BY : SHRI B D SINGH DATE OF HEARING : 23.09.2011 DATE OF PRONOUNCEMENT : 30.09.2011 ORDER PER G.S. PANNU, AM THIS CROSS OBJECTION BY THE ASSESSEE IS PREFERRED MERELY TO SUPPORT THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I, AURANGABAD CANCELLING THE PENALTY OF RS 1,10,000/- LEVIED BY THE ASSESSING OFFICER UNDER SECTION 271D OF THE INCOME- TAX ACT, 1961 (IN SHORT THE ACT), PERTAINING TO THE ASSESSMENT YEAR 1992-93. 2. THE CONNECTED APPEAL FILED BY THE REVENUE AGAINS T THE CANCELLATION OF THE AFORESAID PENALTY BY THE COMMIS SIONER OF INCOME-TAX (APPEALS) HAS BEEN A SUBJECT-MATTER OF O UR CO-ORDINATE BENCH IN ASSESSEES OWN CASE IN ITA NO 253/PN/02 AN D FOR THE DETAILED REASONS GIVEN IN THE ORDER DATED 13.12.200 2, THE TRIBUNAL HAS CONFIRMED THE IMPUGNED ORDER OF THE COMMISSIONE R OF INCOME- TAX (APPEALS) CANCELLING THE PENALTY LEVIED BY THE ASSESSING OFFICER UNDER SECTION 271D OF THE ACT. IN VIEW OF THIS FACT -SITUATION, THE 2 CROSS OBJECTION BY THE ASSESSEE HAS BECOME INFRUCTO US AND IS, ACCORDINGLY, DISMISSED AS SUCH. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF SEPTEMBER, 2011. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 30 TH SEPTEMBER, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CROSS OBJECTOR 2. RESPONDENT 3. THE CIT(A)-I AURANGABAD 4. THE CIT, AURANGABAD 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE